The tariff classification of the “Frozen Cool Tunes Light Up Boombox” from China

N305440 August 13, 2019 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Peter Jay Baskin Law Offices of Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, N.Y. 10004 RE: The tariff classification of the “Frozen Cool Tunes Light Up Boombox” from China Dear Mr. Baskin: In your letter dated July 23, 2019, you requested a tariff classification ruling on behalf of your client, KIDdesigns, Inc. A sample of the Disney “Frozen Cool Tunes Light Up Boombox”, model FR-115, was submitted with your inquiry and will be returned to you under separate cover. The product under consideration is a battery-powered plastic article consisting of a main unit with a toy-like microphone permanently wired into its side. It has the appearance of a small pocketbook containing 2 handles with a picture of Anna and Elsa on the front panel. Enclosed in the front panel is a speaker that incorporates 3 prerecorded audio tracks from the Disney movie “Frozen” on a semi-conductor chip. The audio tracks are not complete songs; only about 1-1 ½ minutes in length. By pressing a Play/Repeat button, children can play one of the built-in songs through the speaker, and by pressing a pushbutton on the attached microphone, they can amplify their voices and sing along. It is also possible to connect an external MP3 player or smartphone via an audio cable that is attached to the back of the main unit, however, there is a built-in timer that will automatically turn off the playback from the external device after 5 minutes. The item also contains a 3-position volume switch (Low/Medium/High) as well as internal lights which can display a light show or simply flash when activated. The flimsy construction and limited capabilities of the item distinguishes it from a standard karaoke machine. 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 “Frozen Cool Tunes Light Up Boombox” is principally designed for the amusement of children ages 3 and older. The applicable subheading for the “Frozen Cool Tunes Light Up Boombox” 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. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation. 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