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NY C87248

May 14, 1998

CLA-2-95: D13 C87248


TARIFF NO.: 9503.50.0020; 9503.90.0045

Ms. Rosy Curbelo
Almacenes Pitusa
P O Box 839
Hato Rey Station
San Juan, Pr 00919-0839

RE: The tariff classification of a music synthesizer and a teacher organ, made in China.

Dear Ms. Curbelo:

In a letter dated April 15, 1998, you requested a tariff classification ruling on two articles.

The first item is called "My Music Center", article #2092-952. You have included a picture of the article with your letter. The "Music Center" is red plastic case, 32 key synthesizer with additional buttons for eight musical instruments, eight rhythms, demo switch and a record/play back key. The center operates on four AA batteries.

The applicable subheading for the "My Music Center", article #2092-952, will be 9503.50.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Toy musical instruments and apparatus and parts and accessories thereof: Instruments and apparatus. The rate of duty is free.

The second item is called "Teacher Organ", article #2092-926AS. The "Teacher Organ" is a plastic case with letters and numbers arranged in rows. The alphabet keys are blue and the number keys are red. Above each key is a picture of an object that relates to the letter and above each number key is the number itself. In operation the child would press the key and the organ will pronounce the word phonically.

The applicable subheading for the "Teacher Organ", article #2092-926AS will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys; Other toys and models. The rate of duty is free.

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.


Jeffrey R. Walgreen
Port Director

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