CLA-2-95:OT:RR:NC:N4:424
Mr. Dennis Morse
BDP International, Inc.
2721 Walker Avenue N.W.
Grand Rapids, MI 49504
RE: The tariff classification of two VTech toys from China
Dear Mr. Morse:
In your letter dated June 30, 2011, you requested a tariff classification ruling on behalf of Meijer Distribution.
Two samples were received with your inquiry. The first item, the “Sing & Learn Musical MIC,” is item number 80-07870. The toy is a colorful plastic battery operated play microphone that gives a child access to three types of music (jazz, classical or rock ‘n roll) and to learning animal sounds. There are three pre-programmed sing-along songs that are accessed when the arrow button is pressed. In addition, when the ring at the top of the microphone is turned to one of twelve animals printed on the ring, the child can hear the matching animal noise.
The second item is the “Slide & Talk Smart Phone,” item number 80-120400. The brightly colored plastic toy smart phone is battery operated. The toy phone is equipped with two modes, phone mode which teaches numbers through role-play and message mode where letters can be learned on a kid-friendly slide-out keyboard. The device is pre-programmed with eight fun activities, a “friends” phonebook with pre-set messages, several melodies that may serve as ringtones and an owl character that guides a child through the play. Both the “Sing & Learn Musical MIC” and the “Slide & Talk Smart Phone” are principally designed for the amusement of children 1 and 2 years of age and up, respectively. The samples will be returned as requested.
The “Sing & Learn Musical MIC” and the “Slide & Talk Smart Phone” will provide manipulative play value, independent of any learning.
The applicable subheading for the “Sing & Learn Musical MIC” and the “Slide & Talk Smart Phone” 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