CBP Ruling L87114 — The tariff classification of toy musical instruments from China.

Tariff classification

Headings: 9503

Product description

You submitted the following samples, which are being returned upon your request: Item 866777, Musical Keyboard(, is a toy musical keyboard that measures approximately 27” in length and has 49 keys. The keyboard’s features include 4 speakers, 10 built-in instruments, 10 rhythms, 29 demo songs, 6 drum sounds, record and playback functions, volume control, and an on/off button. The keyboard is powered by four “AA” batteries, which are included. The keyboard is packaged in a cardboard box with a window display, and is intended for the amusement of a child 3 years of age and older. Item 866774, Deluxe Music Center(, is a toy musical keyboard that measures approximately 15” in length and has 32 keys. The keyboard’s features include 2 speakers, 8 musical instruments, 8 rhythm keys, 8 demo songs, 5 drum sounds, record and playback function, volume control and an on/off button. The keyboard is powered by four “AA” batteries, which are included. The keyboard is packaged in a cardboard box with a window display, and is intended for the amusement of a child 3 years of age and older.

CBP rationale

The applicable subheading for item 866777, Musical Keyboard(, and item 866774 Deluxe Music Center(, will be 9503.50.0000, Harmonized Tariff Schedule (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: Toy musical instruments and apparatus and parts and accessories thereof.

Full text

NY L87114 August 30, 2005 CLA-2-95:RR:NC:SP:225 L87114 CATEGORY: Classification TARIFF NO.: 9503.50.0000 Mr. Dennis Morse BDP International 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of toy musical instruments from China. Dear Mr. Morse: In your letter dated August 18, 2005, you requested a tariff classification ruling. You submitted the following samples, which are being returned upon your request: Item 866777, Musical Keyboard(, is a toy musical keyboard that measures approximately 27” in length and has 49 keys. The keyboard’s features include 4 speakers, 10 built-in instruments, 10 rhythms, 29 demo songs, 6 drum sounds, record and playback functions, volume control, and an on/off button. The keyboard is powered by four “AA” batteries, which are included. The keyboard is packaged in a cardboard box with a window display, and is intended for the amusement of a child 3 years of age and older. Item 866774, Deluxe Music Center(, is a toy musical keyboard that measures approximately 15” in length and has 32 keys. The keyboard’s features include 2 speakers, 8 musical instruments, 8 rhythm keys, 8 demo songs, 5 drum sounds, record and playback function, volume control and an on/off button. The keyboard is powered by four “AA” batteries, which are included. The keyboard is packaged in a cardboard box with a window display, and is intended for the amusement of a child 3 years of age and older. The applicable subheading for item 866777, Musical Keyboard(, and item 866774 Deluxe Music Center(, will be 9503.50.0000, Harmonized Tariff Schedule (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: Toy musical instruments and apparatus and parts and accessories thereof.” 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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