The tariff classification of an Enchanted Musical Vanity from China

N108375 June 23, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of an Enchanted Musical Vanity from China Dear Mr. Morse: In your letter dated May 28, 2010, you requested a tariff classification ruling on behalf of Meijer Distribution. A sample of the Enchanted Musical Vanity, item number 30059, was received with your inquiry. The product is a plastic play vanity with a Disney Princess theme that incorporates a reduced-size keyboard and includes six musical beauty accessories: a play nail polish/bell, a play lipstick/whistle, a play perfume bottle/maraca, a play microphone/brush, a play eye shadow/harmonica and a play tambourine/mirror. There is also a gem key that activates the vanity and its lights. When the buttons on the vanity are operating, a child may hear one of three rhythms in addition to piano, guitar, trumpet and organ sounds, “Big Drum” sound, “Cymbal” sound and “High Hat” sound. Additionally, a child can press buttons to play 6 different princess songs. There are limited recording and replaying capabilities. It runs on 3 AA batteries and does not have any other power options. The keyboard is not designed to be used in the serious pursuit of music based on its inferior construction and tonal quality. The product is a toy vanity with musical features principally designed for the amusement of children 3 years of age and older. The sample will be returned, as requested. The applicable subheading for the Enchanted Musical Vanity 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