The tariff classification of the Hillary Laughing Pen from Hong Kong

N027798 May 19, 2008 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Cindy Hazlett 11508 Ohio Avenue Suite 3 West Los Angeles, CA 90025 RE: The tariff classification of the Hillary Laughing Pen from Hong Kong Dear Ms. Hazlett: In your letter dated April 17, 2008, on behalf of Kamhi World, you requested a tariff classification ruling. The sample which you submitted is being retained by this office. The item in question is called the Hillary Laughing Pen. This item is a plastic pen that incorporates a plastic representation of the head of Hillary Clinton. The plastic head unit contains an electronic sound chip, a speaker, batteries and an activation button. The plastic head also incorporates a hinged jaw and the electronic apparatus needed to operate the jaw. When the activation button is pressed the sound chip will emit a laughing sound as the jaw electronically opens and closes in sync to the laugh. You proposed classification under subheading 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles…; dolls’ carriages, other toys; …: Other”. While we do agree that the essential character of this novelty item is provided by the “Hillary” character and its ability to laugh and move its jaw, we do not feel it meets the criteria of a toy. You refer to the plastic head portion of this item as a “doll”. However, while the head is three dimensional, it is not a full figured representation and cannot be considered a doll. This device does not provide sufficient play value or amusement to be classified in Chapter 95. The applicable subheading for the Hillary Laughing Pen will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus…: Other machines and apparatus: Other: Other: Other: Other”. The rate of duty will be 2.6%. 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 Steve Pollichino at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division