The tariff classification of a toy voice modifier from China

NY H80864 June 6, 2001 CLA-2-95:RR:NC:SP:225 H80864 CATEGORY: Classification TARIFF NO.: 9503.90.0000 Ms. Donna M. Dion CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a toy voice modifier from China Dear Ms. Dion: In your letter dated May 2, 2001, received in this office on May 7, 2001, you requested a tariff classification ruling. A sample of the “Voice Master” was submitted for our examination. The article is a voice altering system incorporated within a plastic housing that measures 5” high by 2 ¾” wide by 1 ½” deep. It operates on one “9 volt” battery, which is included. Attached to the unit is a small wire microphone that wraps around the ear and rests on the wearer’s lower lip. In use, the wearer selects one of four desired voice aberrations and then speaks into the microphone. One may choose to sound like a robot (metallic echo), alien (high pitched), monster (deep and growly) or simply amplify their original voice. The item is packaged in a “try me” style blister card and is recommended for ages 8 and up. Although you state the product will be marketed for Halloween, it has potential use as an article of amusement long after the holiday. As indicated on the package, the “Voice Master” may be used to enhance a costume by wearing underneath a mask. Other uses include talking between rooms, at a party, on the phone and more. The product is viewed to function primarily as a toy. Your sample is being returned as requested. The applicable subheading for the “Voice Master” will be 9503.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: other. 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division