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NY G80222





August 22, 2000

CLA-2-95:RR:NC:SP:225 G80222

CATEGORY: CLASSIFICATION

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 piano from China

Dear Mr. Lynch:

In your letter dated July 19, 2000, received in this office on July 27, 2000, you requested a tariff classification ruling on behalf of First Act Inc.

A sample of the “Toy Junior Piano,” model FP-830, was received in slightly damaged condition. The article resembles a portable keyboard encased within a black wood frame. The item measures only 21” (L) X 20” (W) X 5 ½” (D). The frame is constructed from plywood that has been stained and lacquered on the outer surface. The piano has 18 plastic, black and white, keys and a plastic hammer. When the keys are played, the hammer strikes metal rods within the unit, thereby, producing assorted sounds. According to your letter, First Act, Inc. intends to market the piano to toy retailers and mass merchandisers who will promote the article in the toy department.

The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI’S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ” 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 . . . "

Although the submitted sample was received in less than perfect condition, it nevertheless was capable of producing sound. The sounds emitted, however, were clearly not of the quality tones produced by a standard piano keyboard. The instant sample creates sounds from metal sound rods, unlike a standard piano, which creates an extended range of melodies through the vibration of strings. The item falls below acceptable standards of a traditional keyboard. Furthermore, we have considered the products size and construction in determining that the “Toy Junior Piano” is merely a toy designed for the amusement of children. The sample is being returned as requested.

The applicable subheading for the “Toy Junior Piano” 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.

Sincerely,

Robert B. Swierupski
Director,

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