The tariff classification of a plush/stuffed iflops( animal with speakers (Style 89400) from China

NY M84280 June 21, 2006 CLA-2-85:RR:NC:MM:109 M84280 CATEGORY: Classification TARIFF NO.: 8518.29.8000 Mr. Sheldon Stone ETA Import & Export, Ltd. Customs House Brokers 1 Cross Island Plaza, Suite 304 Jamaica, NY 11422 RE: The tariff classification of a plush/stuffed iflops( animal with speakers (Style 89400) from China Dear Mr. Stone: In your letter dated June 12, 2006, you requested a tariff classification ruling, on behalf of your client Jay ay Play Division of Jay Franco & Sons, Inc. The merchandise that is the subject of this request is a plush/stuffed iflops( animal with speakers (Style 89400). This item is a plush/stuffed animal that depicts a dog. Affixed to the dog’s ears are non-detachable speakers, which look like a headset. The speakers are designed to work with consumer listening devices (i.e. iPODS’s or MP3 players) as functioning audio speakers. A sample of this item was submitted for classification purposes and is being returned as per your request. You suggested classification under subheading 9503.41.0000, which provides for “Toys representing animals or non-human creatures…and parts and accessories thereof: stuffed toys and parts and accessories thereof.” However, this item incorporates fully functioning loudspeakers, which must be taken into consideration. The speakers are designed to produce sound when connected to an iPod or an MP3 player. The amusement aspect of this item as a toy is secondary to the principal function as novelty speakers. This item is more accurately described as loudspeakers, within subheading 8518.29, rather than as a toy. Therefore, subheading 9503.41.0000 is inapplicable. The applicable subheading for the plush/stuffed iflops( animal with speakers (Style 89400) will be 8518.29.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Loudspeakers whether or not mounted in their enclosures: Other: Other.” The duty rate will be 4.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Linda M. Hackett at 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division