The tariff classification of a toy banjo from Mexico, parts for a toy banjo and a loudspeaker unit from China

NY C82822 January 13, 1998 CLA-2-95:RR:NC:SP:225 C82822 CATEGORY: Classification TARIFF NO.: 9503.50.0020; 9503.50.0040; 8518.29.8000 Ms. Susan E. Albatal Hasbro, Inc. 1027 Newport Avenue P.O. Box 1059 Pawtucket, Rhode Island 02862-1059 RE: The tariff classification of a toy banjo from Mexico, parts for a toy banjo and a loudspeaker unit from China Dear Ms. Albatal: In your letter dated December 15, 1997 you requested a tariff classification ruling. The new product from Mexico is called "Barney Magical Banjo", item #5762. The banjo is a toy musical instrument that contains preprogrammed songs for preschool age children. The user selects to play either songs or instrument sounds by pressing one of two buttons located along the neck of the banjo. Sound is produced when the child pretends to strum the banjo by waving their hand past a light beam sensor on the body portion. You have also indicated a desire for classification of several component parts of the banjo when imported separately. These pieces will be made in China and include: a plastic tuning disc; battery box sub assembly w/P.C. board, contacts and 3 "AA" batteries; speaker sub assembly w/custom made connector to the P.C. board; instrument button with contacts that attach over P.C. board; and a song button with contacts that attach over the P.C. board. Chapter 95 note 3 states that "Subject to note 1, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles". Accordingly, this office finds that the above named component pieces, with the exception of the speaker sub assembly, are specifically designed for use with the "Barney Magical Banjo" and, therefore, are considered parts of toys. The speaker sub assembly, however, is an unenclosed single loudspeaker which is not dedicated for use with the toy banjo and potentially may be used in many other sound reproducing apparatus. Therefore, the speaker unit must be separately classified. Your samples are being returned as requested. The applicable subheading for the "Barney Magical Banjo", item #5762, 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. The applicable subheading for the plastic tuning disc, battery box assembly unit, instrument button, and song button, will be 9503.50.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for toy musical instruments and apparatus: parts and accessories. The rate of duty will be free. The applicable subheading for the unenclosed single loudspeaker will be 8518.29.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for loudspeakers, whether or not mounted in their enclosures: other: other. The rate of duty will be 4.9%. 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, Robert B. Swierupski Director, National Commodity Specialist Division