N234277 N2 Ruling Active

The tariff classification of a “Learning Tunes Karaoke” machine from China

Issued November 8, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The item is a plastic, portable battery-operated karaoke machine in the shape of a robot. Its face contains an LCD screen which shows a variety of facial expressions and animations. There is a mode selector that enables one to choose between letter, number and fun songs. In each mode one may choose 1 of 5 different keys for a total of 15 different recognizable children’s songs. The keys light up as the song selections are made. There is also a voice-changer switch with five different settings and an attached microphone that allows children to sing along with the machine with sound effects. The “Learning Tunes Karaoke” machine will provide both manipulative and imitative play value, independent of any learning that may take place. The “Learning Tunes Karaoke” machine is principally designed for the amusement of children between 3 and 6 years of age.

CBP rationale

The applicable subheading for the “Learning Tunes Karaoke” machine will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.

Full text

N234277 November 8, 2012 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Maya Kessler Costco Wholesale Corporation 999 Lake Drive Issaquah, Washington 98027 RE: The tariff classification of a “Learning Tunes Karaoke” machine from China Dear Ms. Kessler: In your letter dated October 8, 2012, you requested a tariff classification ruling. A sample of the “Learning Tunes Karaoke” machine, item # 971130, was received with your inquiry. The item is a plastic, portable battery-operated karaoke machine in the shape of a robot. Its face contains an LCD screen which shows a variety of facial expressions and animations. There is a mode selector that enables one to choose between letter, number and fun songs. In each mode one may choose 1 of 5 different keys for a total of 15 different recognizable children’s songs. The keys light up as the song selections are made. There is also a voice-changer switch with five different settings and an attached microphone that allows children to sing along with the machine with sound effects. The “Learning Tunes Karaoke” machine will provide both manipulative and imitative play value, independent of any learning that may take place. The “Learning Tunes Karaoke” machine is principally designed for the amusement of children between 3 and 6 years of age. The applicable subheading for the “Learning Tunes Karaoke” machine will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended 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, Thomas J. Russo Director National Commodity Specialist Division

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