The tariff classification of the "Hide ‘Em & Find ‘Em Eggs" from China

N074739 September 25, 2009 CLA-2-95 OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Lorianne Aldinger Rite Aid 30 Hunter Lane Camp Hill, PA 17011 RE: The tariff classification of the “Hide ‘Em & Find ‘Em Eggs” from China Dear Ms. Aldinger: In your letter dated September 1, 2009, you requested a tariff classification. A sample of the “Hide ‘Em & Find ‘Em Eggs,” item number 9006533, was submitted with your inquiry. The “Hide ‘Em & Find ‘Em Eggs” is a yellow egg painted with a silly face and two feet on its surface. The egg has an “on/off” button that when activated, makes a chirping sound and says “Yoo hoo, I’m hiding” along with other phrases and giggling sounds to help children find it during an egg hunt. The egg can be opened to display a baby chick or bunny. The item is designed for the frivolous amusement of children two years of age and up. The applicable subheading for the “Hide ‘Em & Find ‘Em Eggs” will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds…parts and accessories thereof…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). 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 James Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division