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NY E86795

September 24, 1999

CLA-2-95:RR:NC:SP:225 E86795


TARIFF NO.: 9503.90.0045

Ms. Machelle Blair
Wal Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of a toy microphone from China

Dear Ms. Blair:

In your letter dated August 19, 1999, received in this office on August 30, 1999, you requested a tariff classification ruling.

The submitted article is an “FM Wireless Microphone”, vendor stock # T0022. The plastic item resembles a handheld microphone and is battery operated. It has an on/off switch, LED indicator, pull out stand and antenna. The microphone is designed to transmit one’s voice over a specified FM channel on the radio. The individual may stand anywhere from 5 to 10 feet away from the radio and, by talking into the microphone, hear their voice emitted through the radio. The item does not function as an amplifier on its own. The microphone is imported in a blister package and is designed for children ages 5 and over. The construction and limited function of this product easily distinguishes it as a toy for children’s amusement. Your sample is being returned as requested.

The applicable subheading for the “FM Wireless Microphone”, vendor stock #T0022, will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. 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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