The tariff classification of a Teenage Mutant Ninja Turtle talking plush head from China

N244259 August 15, 2013 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Lisa Smith i-Star Entertainment 11 Middle Neck Road Suite 200 Great Neck, NY 11021 RE: The tariff classification of a Teenage Mutant Ninja Turtle talking plush head from China Dear Ms. Smith: In your letter dated July 19, 2013, you requested a tariff classification ruling. A sample of the “Ani-Mei Watch Me Talk” Teenage Mutant Ninja Turtle plush head, item # 52352, was received with your inquiry. The item is a talking light-up plush head, measuring approximately 11” (H) x 10” (W), shaped to resemble Leonardo from the Teenage Mutant Ninja Turtle cartoon series. Behind the face, which includes eyes, blue mask and mouth, are electronic modules containing LED lights and a speaker. Along the back, there is a Velcro strip that opens up to reveal the cotton stuffing as well as a battery pack with an on/off switch. When activated, by pressing a button located on the front of the head, the eyes and mouth illuminate, giving the appearance of blinking eyes while the mouth moves in conjunction with the various expressions the character says. The item is principally designed for the amusement of children 4 years of age and older. The applicable subheading for the “Ani-Mei Watch Me Talk” Teenage Mutant Ninja Turtle talking plush head will be 9503.00.0073, 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: 3 to 12 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/. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division