The tariff classification of two “Laugh & Learn” toys from China

N175515 July 22, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0071 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of two “Laugh & Learn” toys from China Dear Mr. Morse: This letter replaces New York Ruling N170835, dated July 6, 2011. The tariff number referenced was not valid on the date the letter was issued. A complete corrected ruling follows. In your letter dated June 8, 2011, you requested a tariff classification ruling on behalf of Meijer Distribution. Two samples were received with your inquiry. The first item, the “Laugh & Learn Sweet Sounds Picnic,” is item number W2248. The toy has a switch that allows the child to have access to both a play mode and a learning mode. There are more than thirty pre-programmed sing-along songs and learning phrases that are accessed when the picnic basket lid is raised. The toy is comprised of a plastic picnic basket with four different shaped blocks that match four openings on the top of the picnic basket. The picnic basket and the blocks are brightly colored to appeal to very young children. It also includes a miniature picnic blanket with place settings for further shape recognition, as well as encouraging role play. The second item is the “Laugh & Learn ABC Train,” item number W2234. The brightly colored toy train features two modes of play, just as in the aforementioned item. The train emits sounds, lights up and plays music as it is rolled on the floor, while helping develop the gross motor skills of the child. Also, there are more than eight sing-along songs pre-programmed into the toy train. When the toy is switched to learning mode, the screen that resembles a train window lights up with the letters of the alphabet. In addition, when a child presses the pretend smokestack, the letter of the alphabet, matching the letter appearing on the screen, can be heard. The “Sweet Sounds Picnic” and the “ABC Train” will provide manipulative play value, independent of any learning that may take place with the items. The samples will be returned as requested. The applicable subheading for the “Sweet Sounds Picnic” and the “ABC Train” will be 9503.00.0071, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: Under 3 years of age.” 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