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NY G81622

September 25, 2000

CLA-2-95:RR:NC:SP:225 G81622


TARIFF NO.: 9503.90.0045

Mr. Kevin Egan
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007-1309

RE: The tariff classification of a toy microphone from China

Dear Mr. Egan:

In your letter dated August 21, 2000, received in this office on August 28, 2000, you requested a tariff classification ruling on behalf of Spectra Merchandising International, Inc.

A sample of the “Little Stars Microphone,” item #YEP-105, was submitted to this office for examination. The microphone is designed for children ages 4 and up. It comes with a plastic stand that adjusts from 24” to 46” in height. The base of the stand serves as the power source for the microphone and contains an amplifier and speaker system with volume control knob. It also incorporates a module that produces applause and laughter sounds. The sounds are activated by pressing on one of two foot pedals affixed to the base. The unit operates on 4 “C” size batteries that are not included. According to the directions, the base also contains a jack for hook-up with a cassette or CD player to enable the child to “sing-a-long” with their favorite tunes. The recording devices and necessary connectors, however, are not included with the microphone. The microphone and stand are imported packaged together in a closed box for retail sale.

Upon testing of the microphone, it was determined that the voice amplification was minimal, even when the volume was turned up to the maximum. Based on this finding, as well as the overall construction and marketing of the product, we believe it is distinguishable as a toy designed purely for amusement purposes. Your sample is being returned as requested.

The applicable subheading for the “Little Stars Microphone,” item #YEP-105, 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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