The tariff classification of a Zillions "ZATMP" ATM Machine toy from China

N005645 January 26, 2007 CLA-2-95:RR:E:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Wendy Sudsinsunthorn Summit Products, LLC 7299 Gadsden Hwy Trussville, AL 35173 RE: The tariff classification of a Zillions “ZATMP” ATM Machine toy from China Dear Ms. Sudsinsunthorn: In your letter dated January 17, 2007, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is described as a Zillions “ZATMP” ATM Machine; there is no designated item number indicated for the product. The article is a toy replica of an ATM machine that may be used as a bank; there is a spring mechanism that allows a child to insert bills into the toy ATM. There is also a toy ATM card for the purpose of withdrawing money from the ATM bank. The toy ATM will be classifiable in Chapter 95 of the HTSUS as other toys. The applicable subheading for the Zillions “ZATMP” ATM Machine toy will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other toys…parts and accessories thereof: other…other. The rate of duty will be free. 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). Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is in the process of being amended to reflect changes recommended by the World Customs Organization. The amendments are expected to affect the classification of your merchandise. On January 4, 2007, Presidential Proclamation 8097 containing these changes was published in the Federal Register. See 72 FR 453, Volume 72, No. 2. The proclaimed changes are effective for goods entered or withdrawn from warehouse for consumption on or after February 3, 2007. Once those changes are in effect, it is anticipated that your merchandise will be classified in 9503.00.0000 HTSUS. 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