The tariff classification of a toy musical instrument from China

NY F85895 May 3, 2000 CLA-2-95:RR:NC:SP:225 F85895 CATEGORY: Classification TARIFF NO.: 9503.50.0020 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a toy musical instrument from China Dear Mr. Hoffacker: In your letter dated April 10, 2000 you requested a tariff classification ruling on behalf of Consolidated Stores, Inc. The subject article is a “Rock & Rhythms Digital Percussion” set, item #87401. A picture was submitted with your inquiry. The article consists of a percussion instrument panel with four drum pads and numerous buttons that produce over15 drum sounds and 60 drum beats. There are control knobs to allow for adjustment of volume, echo and tempo. The item is packaged with drumsticks, a headphone and a microphone inside a closed retail box. The unit operates on 4 ‘AA’ size batteries. This percussion apparatus is distinguishable from a real instrument by nature of its design, construction, retail package and intended use. It is therefore considered a toy for tariff classification purposes. The applicable subheading for the “Rock & Rhythms Digital Percussion” unit, item #87401, will be 9503.50.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toy musical instruments and apparatus. The rate of duty will be free. 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 Alice J. Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division