The tariff classification of a toy MP3 player and parts from China

N012529 June 21, 2007 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Joseph R. Hoffacker Barthco Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of a toy MP3 player and parts from China Dear Mr. Hoffacker: In your letter dated June 1, 2007, you requested a tariff classification ruling, on behalf of K.B. Toys of Massachusetts, Inc., your client. You are requesting the tariff classification on a product, identified as a Princess Collection MP3 Player, item number 18036, comprised of the following components: a toy MP3 player, memory sticks, and head phones. The MP3 player does not have the capabilities of a real MP3 player, and it can only play the mini toy discs (memory sticks) with prerecorded songs. The samples will be returned, as requested by your office. The applicable subheading for the toy MP3 player and its parts (memory sticks and earbuds), will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scooters…and similar wheeled toys…dolls, other toys…parts and accessories thereof…other. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division