The tariff classification of a Disney Princess Guitar and a Disney Princess Small Recorder from China

N121016 September 16, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Paul Anuschat Geo. S. Bush & Co., Inc. P.O. Box 8829 Portland, OR 97208-8829 RE: The tariff classification of a Disney Princess Guitar and a Disney Princess Small Recorder from China Dear Mr. Anuschat: In your letter dated August 17, 2010, you requested a tariff classification ruling on behalf of Fred Meyer, Inc./The Kroger Co. A sample of the Disney Princess Guitar, First Act model DP705, and of the Disney Princess Small Recorder, First Act model DP123, were received with your inquiry. The Disney Princess Guitar is a pink plastic 6 string, tunable acoustic guitar measuring approximately 30” long. Although the guitar is tunable, it is incapable of staying in tune throughout an entire musical selection. Accordingly, the guitar is not considered of such quality and character as would ordinarily be used for the serious pursuit of musical study. The Disney Princess Small Recorder is also constructed of pink plastic and measures about 6½” in length. Included with the recorder is a song book for beginners with technique pointers and simple song instructions. The recorder is ergonomically designed for little hands and simple tunes may be played with it. However, the recorder only has three holes, as opposed to seven on a traditional recorder, and it is only capable of producing four musical notes. Therefore, the recorder does not possess the quality of construction or produce tones of a genuine musical instrument. For the above stated reasons, the guitar and recorder are not considered musical instruments classifiable in Chapter 92 of the HTSUS. The guitar is designed for children ages 4 years and older, while the recorder is geared for children ages 18 months and older. The samples will be returned as requested. The applicable subheading for the Disney Princess Guitar and the Disney Princess Small Recorder 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/. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation. 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