The tariff classification of an iZ from China

NY L89208 December 12, 2005 CLA-2-95:RR:NC:SP:224 L89208 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue, N.W. Grand Rapids, MI 49504 RE: The tariff classification of an iZ from China Dear Mr. Morse: In your letter dated November 14, 2005, you requested a tariff classification ruling, on behalf of your client, Meijer Distribution. You submitted descriptive literature and a product sample with your request. The subject merchandise is described as an iZ, item #06010. The item is designed to represent a three-legged non-human creature with two horn-like ears, moving eyes, and a mouth shaped like a trumpet. The iZ emits different tempos and beats depending on which part of the creature is touched or manipulated. The iZ cannot produce music, but rather reproduces what you save in it. The iZ can accommodate an iPod, or other music device simply by attaching the included cable. The iZ will be classified in Chapter 95 of the HTS, as a toy that represents a non-human creature. The sample will be returned, as requested by your office. The applicable subheading for the iZ, item number 06010, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys…: 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