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NY E86789

October 12, 1999

CLA-2-95:RR:NC:SP:225 E86789


TARIFF NO.: 9503.50.0020

Mr. Herbert J. Lynch
Sullivan & Lynch, P.C.
156 State Street
Boston, MA 02109-2508

RE: The tariff classification of a toy musical instrument from China

Dear Mr. Lynch:

In your letter dated September 10, 1999, received in this office on September 13, 1999, you requested a tariff classification ruling on behalf of your client First Act Inc.

The product is labeled a “spinning drum” and is identified as model FD109. The article is composed of a rawhide covered drumhead, approximately 3 ¾” in diameter, affixed to a 5” wood handle. Dangling from either side of the drum is a 3” cord with a bead tied at the end. The handheld instrument is used by twisting the wooden handle in a manner which causes the hanging beads to hit the drum surface, thereby, making a sound. The item appears to be designed primarily for children’s amusement. Your sample is being returned as requested.

The applicable subheading for the “spinning drum,” model FD109, will be 9503.50.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toy musical instruments and apparatus. The rate of duty will be 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. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-637-7028.


Robert B. Swierupski

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