The tariff classification of the Disney “Frozen Sing Along Microphone” from China

N305432 August 13, 2019 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Peter Baskin Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of the Disney “Frozen Sing Along Microphone” from China Dear Mr. Baskin: In your letter dated July 22, 2019, you requested a tariff classification ruling on behalf of your client, KIDdesigns, Inc. A sample of the Disney “Frozen Sing Along Microphone”, model number FR-070, was submitted with your inquiry and will be returned to you under separate cover. The product under consideration is a battery-powered plastic article resembling a real hand-held microphone. The toy microphone houses a speaker in its bottom and incorporates two prerecorded audio tracks from the Disney movie “Frozen” on a semiconductor chip. The audio tracks are only about 30 seconds in length and are not complete songs. By pressing the pushbutton located on the front of the microphone, a child can play one of the built in audio tracks through the speaker and sing along with it. The sing along microphone incorporates internal lights that flash when it plays songs. It is noted that the sing along microphone does not contain any mechanism to detect sound, nor does the product incorporate any volume control for the audio played through its speaker. When a child sings, the sing along microphone does not pick up, amplify or play the child’s voice through the speaker. While the toy microphone can accept an audio cable (not included with the product) allowing one to sing along with songs from a MP3 player, smartphone or other audio device, there is a built-in timer that will automatically turn off the playback from the external device after 5 minutes. The flimsy construction and limited capabilities of the product distinguishes it from a functional microphone. The Explanatory Notes to Heading 9503 states: "Certain toys . . . may be capable of a limited "use"; but they are generally distinguishable by their size and limited capacity . . ." The sing along microphone is principally designed for the amusement of children 3years of age and older as they pretend that they are a real recording artist. The applicable subheading for the Disney “Frozen Sing Along Microphone” 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 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division