The tariff classification of Three Paper Jamz Products from China

N113236 July 27, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of Three Paper Jamz Products from China Dear Mr. Morse: In your letter dated June 25, 2010, you requested a tariff classification ruling on behalf of Meijer Distribution. Three samples from the Paper Jamz product line were received with your inquiry. The Paper Jamz Instant Rock Star Guitar, item # 6200, represents six different styles of guitars. Each is a thin, nearly flat replica of a guitar with a circuit-embedded printed paper surface which allows one to play various notes by touching its surface. Each contains three pre-programmed licensed hit songs that are embedded in the guitar. In addition, you can control the rhythm for each song and even create your own songs while in the free style mode or sing or play along with the karoke option. The Paper Jamz Instant Rock Star Drum Pad, item # 6300, is also available in six styles, features a flat printed surface of a full drum set and incorporates the same operating features as the guitar version. The Paper Jamz Amplifier, item # 6274, features a built-in speaker with volume control and a cable to connect to the guitar or drum. The three dimensional cardboard amplifier has both a printed front and back, simulating the look of an actual amplifier. The instruments and the amplifier are all battery-powered. All of the Paper Jamz products will be packaged and sold separately. Each item in this merchandise line, either on its own or together, will allow a child to imagine being a real rock star. The Paper Jamz are not designed for the serious pursuit of musical study, rather they are toys for the amusement of children 8 years of age and older. The applicable subheading for the Paper Jamz guitars, drums and amplifiers will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division