The tariff classification of a "Toy CD Player" from China.

NY M83019 May 2, 2006 CLA-2-95:RR:NC:SP:225 M83019 CATEGORY: Classification TARIFF NO.: 9503.50.0000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a “Toy CD Player” from China. Dear Ms. Aldinger: In your letter dated April 24, 2006, you requested a tariff classification ruling. You submitted a sample of a “Toy CD Player” identified as item number 946358, which is packaged inside an illustrated cardboard box with a window display. The plastic hand-held CD player is a toy that features play, pause, forward, reverse, stop and volume buttons, a pair of earphones, a flashing light and four specifically sized mini discs with pre-recorded music that cannot be played in a normal CD player. The toy player is powered by three “AA” batteries and is intended to simulate a real CD player for a child three years of age and older. The applicable subheading for the “Toy CD Player” identified as item number 946358 will be 9503.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division