CBP Ruling B85798 — The tariff classification of a toy musical keyboard from China

Tariff classification

Headings: 9503

Product description

A photograph and description of the "Little Tikes Teaching Musical Keyboard," item #1767, was submitted with your inquiry. The item is an electronic keyboard which incorporates several different methods of play. It is constructed of plastic and has a total of 22 black and white keys that resemble a smaller version of your basic piano keyboard. The unit contains integrated circuits, a speaker and Random Access Memory (RAM) which does not store recordings when the item is turned off. Additional features include sounds of a guitar, flute, organ and the special effects of a bell, drum and clapping hands for rhythm. Self learning is encouraged by keys that light up in sequence to indicate the next key to be pressed. Up to 13 pre-programmed songs may be activated upon insertion of a preselected plastic card. A "playwright" feature allows the child to hit any key and hear the correct note of a melody in return. The RAM enables songs to be recorded and played back. The keyboard operates on four "AA" size batteries which are not included.

CBP rationale

The applicable subheading for the "Little Tikes Teaching Musical Keyboard," item #1767, will be 9503.50.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toy musical instruments and apparatus.

Full text

NY B85798 May 23, 1997 CLA-2:RR:NC:SP:225 B85798 CATEGORY: Classification TARIFF NO.: 9503.50.0020 Mr. James Welton Eagle International, Ltd. P.O. Box 66226 Chicago, IL 60666-0226 RE: The tariff classification of a toy musical keyboard from China Dear Mr. Welton: In your letter dated May 13, 1997 you requested a tariff classification ruling on behalf of Playtech, Inc. A photograph and description of the "Little Tikes Teaching Musical Keyboard," item #1767, was submitted with your inquiry. The item is an electronic keyboard which incorporates several different methods of play. It is constructed of plastic and has a total of 22 black and white keys that resemble a smaller version of your basic piano keyboard. The unit contains integrated circuits, a speaker and Random Access Memory (RAM) which does not store recordings when the item is turned off. Additional features include sounds of a guitar, flute, organ and the special effects of a bell, drum and clapping hands for rhythm. Self learning is encouraged by keys that light up in sequence to indicate the next key to be pressed. Up to 13 pre-programmed songs may be activated upon insertion of a preselected plastic card. A "playwright" feature allows the child to hit any key and hear the correct note of a melody in return. The RAM enables songs to be recorded and played back. The keyboard operates on four "AA" size batteries which are not included. The applicable subheading for the "Little Tikes Teaching Musical Keyboard," item #1767, will be 9503.50.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toy musical instruments and apparatus. 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 J. Wong at 212-466-5538. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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