The tariff classification of a "Spy Bug" and "Aquapets - Kiko" from China.

NY K80444 November 13, 2003 CLA-2-95:RR:NC:SP:225 K80444 CATEGORY: Classification TARIFF NO.: 9503.49.0000; 9503.70.0000 Ms. Amy Schmerl Wild Planet Toys, Inc. 98 Battery Street, Suite 300 San Francisco, CA 94111 RE: The tariff classification of a “Spy Bug” and “Aquapets - Kiko” from China. Dear Ms. Schmerl: In your letter dated October 21, 2003, you requested a tariff classification ruling. You submitted samples and photographs of a “Spy Bug” identified as item number 70068 and “Aquapets - Kiko” identified as item number 22001. The “Spy Bug” is a ball-shaped battery powered toy listening device with a hinged upper half that flips up, revealing an antenna and a “sonic dish.” In its “flipped up” position, the device can pick up sounds up to 75 feet away which are transmitted to a child wearing the accompanying clip-on earpiece. The item is intended to provide amusement to a child 6 years of age and up who is role-playing as a spy and secretly eavesdropping on conversations held in other rooms without being seen. The “Aquapets - Kiko” consists of a toy blue creature with two purple ears, two black eyes, a red mouth, and 4 white appendages that floats in a water-filled 2-1/2” clear plastic container mounted on a blue plastic pedestal. The pedestal has a food button (represented by a star) and a petting button (represented by a heart), which, when pressed, allows a child to interact with the creature by responding to the creature’s verbal commands for food or affection. Pressing the buttons in various combinations will cause the creature to sing, dance, and play various games with the child. The item is powered by two “AAA” batteries. Literature submitted with the sample indicates that other “Aquapets” (Puku and Tu) will be imported, which function the same way as Kiko. The only difference will be in their appearance and their “personality.” The applicable subheading for “Aquapets - Kiko” identified as item number 22001 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 rate of duty will be free. The applicable subheading for “Spy Bug” identified as item number 70068 will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.” The 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. 177). 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division