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NY R02596




September 27, 2005

CLA-2-95:RR:NC:SP:225 R02596

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.50.0000

Mr. Dennis Heck
Yamaha Corporation of America
6600 Orangethorpe Avenue
P.O. Box 6600
Buena Park, CA 90622-6600

RE: The tariff classification of toy musical instruments from China.

Dear Mr. Heck:

In your letter dated September 20, 2005, you requested a tariff classification ruling.

You submitted photographs of Real Rhythm Percussion Instruments (“Bongo”, “Floor Tom”, “Konga” and “Tambourine”) that are designed, marketed and sold for children three years of age and older. The musical instruments are made of a low quality mylar material with paperboard bodies and molded plastic feet that elevate the instruments from the floor. The “Bongo” measures approximately 4-1/2” in height and 5” in diameter. The “Floor Tom” measures approximately 5” in height and 10” in diameter. The “Konga” measures approximately 12” in height and 6” in diameter. The “Tambourine” measures approximately 1-3/4” in height and 6” in diameter.

The applicable subheading for the Real Rhythm Percussion Instruments (“Bongo”, “Floor Tom”, “Konga” and “Tambourine”) will be 9503.50.0000, Harmonized Tariff Schedule (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.

Sincerely,

Robert B. Swierupski
Director,

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