A MUSICAL TOY FOR YOUNG CHILDREN TEACHING LETTER NAMES AND SOUNDS. BATTERY OPERATED. CONSISTS OF A BASE WITH MAGNETIC LETTER AND NUMBER TILES. CHILD PLACES TILE IN THE UNIT WELL AND PRESSES IT TO HEAR THE SAME AND PHONEME THROUGH SONG. THE ABC SONG PLAYS WHEN THE MUCI BUTTON IS PRESSED AND NO TILE OR A LETTER TILE IS IN THE UNIT. A NUMBER SONG PLAYS WHEN THE MUSIC BUTTON IS PRESSED AND A NUMBER TILE IS IN THE UNIT. MADE OF PLASTIC. PACKAGED READY FOR RETAIL SALE.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S:- GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 9503 - TRICYCLES, SCOOTERS, PEDAL CARS AND SIMILAR WHEELED TOYS; DOLLS' CARRIAGES; DOLLS, OTHER TOYS; REDUCED-SIZE ('SCALE') MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS: CN CODE 95030055 - TOY MUSICAL INSTRUMENTS AND APPARATUS TARIC CODE 9503005590 - OTHER THAN HAND-MADE, OF WOOD