The tariff classification of toy musical instruments from Hong Kong
Issued April 15, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.50.0020
Headings: 9503
Product description
The descriptive literature provided, in lieu of samples, is acceptable in this instance. The pictured articles include a "Simple Organ" item #2092-965C, "Thunder Guitar" item #2092-972 and "Beach & Fun Organ" item #2092-981. These musical toys are made of plastic and are battery operated. They are not sophisticated instruments and are clearly designed as toys for young children.
CBP rationale
The applicable subheading for the "Simple Organ" item #2092-965C, "Thunder Guitar" item #2092-972 and "Beach & Fun Organ" item #2092-981, will be 9503.50.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toy musical instruments and apparatus.
Full text
NY C85542 April 15, 1998 CLA-2-95:RR:NC:SP:225 C85542 CATEGORY: Classification TARIFF NO.: 9503.50.0020 Mr. Rosy Curbelo Almacenes Pitusa P.O. Box 839 Hato Rey Station San Juan, PR 00919-0839 RE: The tariff classification of toy musical instruments from Hong Kong Dear Mr. Curbelo: In your letter dated March 19, 1998 you requested a tariff classification ruling for three musical toys. The descriptive literature provided, in lieu of samples, is acceptable in this instance. The pictured articles include a "Simple Organ" item #2092-965C, "Thunder Guitar" item #2092-972 and "Beach & Fun Organ" item #2092-981. These musical toys are made of plastic and are battery operated. They are not sophisticated instruments and are clearly designed as toys for young children. The applicable subheading for the "Simple Organ" item #2092-965C, "Thunder Guitar" item #2092-972 and "Beach & Fun Organ" item #2092-981, 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, Robert B. Swierupski Director, National Commodity Specialist Division
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