The tariff classification of a Toy Ukulele from China

N084070 December 1, 2009 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Herbert J. Lynch Sullivan & Lynch, P.C. 56 Roland Street Boston, MA 02129 RE: The tariff classification of a Toy Ukulele from China Dear Mr. Lynch: In your letter dated November 10, 2009, you requested a tariff classification ruling on behalf of First Act Inc. A sample of the SpongeBob SquarePants Toy Ukulele, model SB 284, was submitted with your inquiry. The item is a child-sized ukulele that measures 21” in length and has strings made of plastic. The body of the ukulele, which is constructed of plywood, has a painted exterior with the likeness of the SpongeBob SquarePants character’s face. The retail packaging states that the ukulele is designed for children ages 6 years and older. You stated that you believed the instant ukulele is a toy classifiable in Chapter 95 and not as a musical instrument in Chapter 92. Based on the examination of model SB 284, this is correct. The ukulele was not able to remain in tune for any length of time and therefore, it cannot be considered as a musical instrument for classification purposes. Furthermore, based on the foregoing fact, the SpongeBob Ukulele is principally designed for amusement and not for the serious pursuit of musical study. The submitted sample is being retained for reference purposes by this office. The applicable subheading for the SpongeBob SquarePants Toy Ukulele, model SB 284, will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division