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NY I83559

July 22, 2002

CLA-2-95:RR:NC:SP:225 I83559


TARIFF NO.: 9503.50.0000

Mr. Daniel Shapiro
Tompkins & Davidson
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of a Sing Along Music Mat from China.

Dear Mr. Shapiro:

In your letter dated July 10, 2002, on behalf of your client, Avon Products, Inc., you requested a tariff classification ruling.

The sample submitted, Item #PP252062, Sing Along Music Mat, is an electronic musical plastic toy mat designed for children that measures approximately 36 inches in width and 30 inches in length and depicts on its surface white gloves conducting a musical ensemble. The ensemble is comprised of people and animals as they play various instruments under spotlights, against a blue background decorated with stars and musical notes. Below the ensemble are nine large musical notes. A control device located at the top of the mat has a star shaped handle, with musical notes, and includes a star shaped speaker, on/off buttons, a volume switch, an outlet to attach a karaoke microphone (included) and a switch to choose one of two musical activities. A child activates the mat by pressing the “on” button, stepping on one of the musical instruments and then stepping on one of the musical notes, which will play a pre-programmed nursery rhythm. By switching into “keyboard” mode, a child can attempt to re-play the nursery rhymes, play the keyboard or sing into the microphone to produce a karaoke effect. An instructional song book provides guidelines on how to play nursery rhymes with corresponding numbers for each note on the music sheet with the musical notes on the mat. The mat is powered by four “AA” batteries (not included).

The applicable subheading for Item #PP252062, Sing Along Music Mat, will be 9503.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Toy musical instruments and apparatus and parts and accessories thereof. 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 Wong at 646-733-3026.


Robert B. Swierupski

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