The tariff classification of an Aquapet from China

NY L81561 January 4, 2005 CLA-2-95:RR:NC:2:224 L81561 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Ms. Amy Schmerl Wild Planet Toys, Inc 225 Bush St., Suite 1300 San Francisco, CA 94104 RE: The tariff classification of an Aquapet from China Dear Ms. Schmerl: In your letter dated December 17, 2004, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is described as a Jumbo Collector’s Edition Aquapet, designated as item # 22039. The submitted sample represents the Jumbo Kadet character, however there are 6 other interactive pet toys as follows: Snorkl, Likabee, PeeGee, Floptopus, Fuego, and Squirt. Each of the characters is an Aquapet that is housed in its environment, a water-filled container or cylinder. Each is battery-operated with controls that allow a child over 5 years of age to feed, play with, and talk to the Aquapet. In addition, the toy has the capability to sing and dance and it may also interact with other Aquapets. The cylinder that contains the clear liquid that appears to be water is considered the environment and as such is classified with the toy pet as a part or accessory of the Aquapet. The applicable subheading for the Jumbo Collector’s Edition Aquapet, item 22039, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures…and parts and accessories thereof; other. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division