The tariff classification of a piano neck tie from China

N140162 January 21, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0085 Ms. Lucia Chiu Yi Wong Westminster Inc. 159 Armour Drive N.E. Atlanta, GA 30324 RE: The tariff classification of a piano neck tie from China Dear Ms. Wong: In your letter received on December 29, 2010, you requested a tariff classification ruling. A sample of an item called “The Original Musical Tie,” item number 2995, was received with your inquiry. The item is in the shape of a neck tie with eight piano keys printed down the 100% polyester fabric front and a black plastic speaker taking the place of the knot. A yellow cord with a breakaway connector keeps the tie around one’s neck. The tie’s speaker emits a musical tone when turned on and the user can proceed to play the piano keys which are touch-sensitive. The retail packaging shows a man making a humorous face while playing the piano tie around his neck and the statement “Fun at Parties or Boring Meetings.” The back of the packaging shows how one can play “Twinkle Twinkle Little Star” and “For He’s A Jolly Good Fellow” using the eight piano keys. In your request you ask whether the item is appropriately classified as either a practical joke item or toy under heading 9505 or 9503, respectively. Heading 9505 is not appropriate since the article does not place an individual at a humorous disadvantage. Therefore, since the item is designed for amusement, providing manipulative play value, and is not designed for the serious pursuit of musical study nor is considered an apparel accessory, the article will be classified under heading 9503 as a toy. The applicable subheading for the “The Original Musical Tie” will be 9503.00.0085, 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: Labeled for use by other persons.” 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