The tariff classification of a Portable CD Player from China.

NY I85962 September 17, 2002 CLA-2-95:RR:NC:SP:225 I85962 CATEGORY: Classification TARIFF NO.: 9503.50.0000 Ms. Cheryl Santos CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a Portable CD Player from China. Dear Ms. Santos: In your letter dated September 11, 2002, you requested a tariff classification ruling. The submitted sample, Item #192292, Portable CD Player, consists of a plastic toy CD player with a plastic handle designed for children three years of age and older. The CD player measures approximately 1-1/2 inches in height x 4-1/2 inches in width x 7 inches in length and is powered by two “AA” batteries, which are included. When in use, the CD player features a light up screen and flashing lights. Four plastic imitation CDs are included that activate 150 children songs that the child can listen to. The applicable subheading for Item #192292, Portable CD Player, will be 9503.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Toy musical instruments and apparatus and parts and accessories thereof.” 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division