N163997 N1 Ruling Active

The tariff classification of the “I Am T-Pain Mic” from China

Issued May 10, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0083

Headings: 9503

Product description

The “I Am T-Pain Mic” is a battery-operated toy microphone which allows children to sing and rap to songs just like T-Pain. Through the use of the “T-Pain Effect” and “Break Beat” buttons on the microphone, children can transform their voice into the T-Pain style he made popular. Children can record their voice over three original preloaded beats and then play back their own recorded creation, which can be approximately three minutes in length, or just sing into it freestyle. The item can accept a standard audio jack, allowing one to sing along with songs from a MP3 device. The microphone also incorporates a small speaker at the bottom which can be removed. Beneath it reveals a USB connector, allowing children to upload their song creations to a computer. The item is principally designed for the amusement of children 7 years of age and older as they pretend that they are a real recording artist.

CBP rationale

The applicable subheading for the “I Am T-Pain Mic” will be 9503.00.0083, 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 persons 3 to 12 years of age.

Full text

N163997 May 10, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0083 Mr. Giovanni Cervantes Jakks Pacific, Inc. 21749 Baker Pkwy Walnut, CA 91789 RE: The tariff classification of the “I Am T-Pain Mic” from China Dear Mr. Cervantes: In your letter dated April 29, 2011, you requested a tariff classification ruling. A sample of the “I Am T-Pain Mic,” item number 79500, was submitted with your inquiry and will be retained for reference purposes. The “I Am T-Pain Mic” is a battery-operated toy microphone which allows children to sing and rap to songs just like T-Pain. Through the use of the “T-Pain Effect” and “Break Beat” buttons on the microphone, children can transform their voice into the T-Pain style he made popular. Children can record their voice over three original preloaded beats and then play back their own recorded creation, which can be approximately three minutes in length, or just sing into it freestyle. The item can accept a standard audio jack, allowing one to sing along with songs from a MP3 device. The microphone also incorporates a small speaker at the bottom which can be removed. Beneath it reveals a USB connector, allowing children to upload their song creations to a computer. The item is principally designed for the amusement of children 7 years of age and older as they pretend that they are a real recording artist. The applicable subheading for the “I Am T-Pain Mic” will be 9503.00.0083, 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 persons 3 to 12 years of age.” 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →