The tariff classification of a toy plastic bat from China.

NY H81647 May 18, 2001 CLA-2-95:RR:NC:2:224 H81647 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Donna M. Dion CVS Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a toy plastic bat from China. Dear Ms. Dion: In your letter dated May 4, 2001, you requested a ruling on tariff classification. You are requesting the tariff classification on an item that is described as a battery operated plastic bat with movable wings. The product includes a flying bat, ceiling hanger and attachment line. It requires 2 AA batteries to operate properly. This item is used while it hangs from a ceiling, using the ceiling hanger and attachment line. When the bat is turned on, it flaps its wings and flies in a circular motion. The eyes of the bat toy also light up when it is in operation. Although the item is not recommended for children under three years of age, it is properly classified as a toy in chapter 95 of the HTS since it will surely amuse children over three in age, as well as adults. The sample will be returned to your office, as requested. The applicable subheading for this product, the toy plastic bat, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other.” The general rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Tom McKenna at 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division