CLA-2-95:S:N:N8:224 890345
Ms. Sandra Swanson
Alrod International, Inc.
880 Stanton Road
Burlingame, CA 94010
RE: The tariff classification of a "TV Teddy" toy animal figure
from China.
Dear Ms. Swanson:
In your letter dated September 9, 1993, on behalf of your
client, Yes! Entertainment Corp., you requested a tariff classification ruling.
The submitted sample is a toy animal figure that interacts with a
prerecorded video tape program played through a video cassette player
and television. The unit consists of a textile representation of a
bear measuring approximately 12 1/2 inches in height, an electronic
talk box, a power adapter for the talk box, a connecting cable, and a
video tape. The bear figure is composed of knit plush fabric with
plastic eyes and a textile covered plastic nose and mouth. An
electronic device and speaker located in the head is connected to a
battery compartment located in the lower torso; the compartment is
concealed by a fabric piece sewn on the base of the figure and secured
by means of hook and loop closure material. The figure is
insignificantly stuffed. The device is powered by four "C" cell
batteries, not imported with the unit. The talk box, an electronic
device contained in a rectangular plastic housing measuring
approximately 5 1/2 inches in length and 4 inches in width with a 6 3/4
inch antenna, is connected to a household electrical outlet by means of
the supplied power adapter and to a video tape machine by means of the
supplied connecting cable. A video tape with a thirty minute program
is included with the unit. The tape's program is duplicated in the
United States and the video tape is considered a product of the United
States for tariff classification purposes. The tape is shipped
overseas and packaged with the unit and is not advanced in value or
further processed and is considered American goods returned. When
properly connected, the toy bear figure interacts with the video tape
being played by moving its mouth and eyes and uttering phrases in
response to the prerecorded taped program. The bear figure is
considered a toy animal figure for tariff classification purposes. The
talk box, cable and adapter are considered parts of the figure used
principally with the figure; parts of toy figures imported with the
figures and used solely or principally with the figures are classified
with the figures.
The applicable subheading for the toy bear figure, including the
cable connecter, power adapter and talk box, will be 9503.49.0020,
Harmonized Tariff Schedule of the United States (HTS), which provides
for toys representing animals or non-human creatures, other than
stuffed, not having a spring mechanism. The rate of duty will be 6.8
percent ad valorem.
The applicable subheading for the United States made video tape
will be 9801.00.1085, Harmonized Tariff Schedule of the United States
(HTS), which provides for products of the United States when returned
after having been exported, without having been advanced in value or
improved in condition by any process of manufacture or other means
while abroad, of articles provided for in Chapter 85. The rate of duty
will be free.
This ruling is being issued under the provisions of Section 177 of
the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be brought
to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport