The tariff classification of two toys and an electronic learning device from China

N120336 September 20, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080; 8543.70.9650 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of two toys and an electronic learning device from China Dear Mr. Morse: In your letter dated August 17, 2010, you requested a tariff classification ruling on behalf of Meijer Distribution. Three samples were received with your inquiry. The first item, the “Alphabet Express,” UPC number 6-57092-19758-5, is a radio controlled train that consists of an engine and log car, with a removable bundle of logs, and comes with a two button remote that operates the train from up to 12 feet away. The item emits train sound effects as well as plays the alphabet song. The log car also has interactive alphabet buttons built into its side panel. The second item is the “Count & Learn Cookie Jar,” UPC number 6-57092-52480-0, which is in the shape of a cookie jar with an amusing face on its front. The word “cookies” is printed on its base and it has a removeable lid. The item comes with ten cookie shaped pieces, each printed with a number from one to ten on the bottom. Children can choose between two play modes where either the cookie jar counts cookies from one to ten as they are inserted into it or they are prompted to put a specific numbered cookie into the jar. The last item, the “ABC & 123 Penguin Pal,” UPC number 6-57092-86345-9, is an educational learning device that is in the shape of a sitting penguin. There are three alphabet letters and three number buttons on the front, that when pressed emit various sounds and melodies. In addition, the various shaped buttons flash different colors. The item will provide educational benefits such as hand-eye coordination and problem solving skills. While all three items provide some form of learning, only the Alphabet Express and the Count & Learn Cookie Jar will provide manipulative play value, independent of any learning that may take place with the items. That is not the case with the ABC & 123 Penguin Pal, which is principally used as a learning device. The applicable subheading for the “Alphabet Express” and the “Count & Learn Cookie Jar” 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. The applicable subheading for the “ABC & 123 Penguin Pal” will be 8543.70.9650, HTSUS, which provided 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division