The tariff classification of an animated piano and an animated accordion from China.

N298879 July 18, 2018 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Soolin Shu Pan Asian Creations Limited No. 182, 1/F., Peninsula Centre No, 67 Mody Road Kowloon, Hong Kong China RE: The tariff classification of an animated piano and an animated accordion from China. Dear Ms. Shu: In your letter dated July 11, 2018, you requested a tariff classification ruling. You submitted photographs and detailed descriptions for item # 8299-07092WM, Xmas Home Décor – Animated Village Piano & Accordion, which consists of a tabletop plastic piano and a tabletop plastic accordion that are battery powered. Item # 8246-07245, Animated Piano, measures approximately 6.9” in height x 5.1” in width x 4.7” in length, and features a rotating illuminated scene of a snowman dancing with a Santa Claus figure clad in a traditional Santa Claus hat and suit while Christmas songs play. Item # 8246-07311, Animated Accordion, measures approximately 5.3” in height x 3.7” in width x 6.3” in length, and features a rotating illuminated scene of Santa Claus, an elf dressed in a Santa Claus hat and suit and a snow-covered evergreen tree while Christmas music plays. The Xmas Home Décor – Animated Village Piano & Accordion are advertised, marketed and sold solely as an assortment of illuminated decorations for Christmas. The applicable subheading for item # 8299-07092WM will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: 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 https://hts.usitc.gov/current. 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 Wayne Kessler at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division