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NY 812874

August 11, 1995

CLA-2-95:S:N:N7:225 812874


TARIFF NO.: 9503.50.0020

Mr. Joel G. McClure
American Overseas Air Freight, Inc.
320 Beach Road
Burlingame, California 94010

RE: The tariff classification of a toy guitar from China

Dear Mr. McClure:

In your letter dated June 23, 1995, received in this office on July 24, 1995, you requested a tariff classification ruling on behalf of your client Crystal Rim, Inc.

The subject sample is commercially referred to as the "Jaminator". The item is a battery operated toy guitar marketed to children ages 5 through 12. The "Jaminator" resembles an electric guitar in appearance, however, this is not a stringed instrument. The item plays pre-recorded music, from an internal sound reproducing device, via buttons located along the body and neck of the guitar. The user may select one of several songs from a music ROM and play notes to accompany the tune. Among other back-up options, the child can activate bass, percussion, cymbals and keyboard sounds.

The "Jaminator" is distinguishable from a real guitar by nature of its design, construction, and intended use. It is therefore considered a toy for tariff classification purposes. You will be contacted to arrange for return of the sample as requested.

The applicable subheading for the "Jaminator" will be 9503.50.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toy musical instruments and appar- atus. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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