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NY N019794




December 3, 2007

CLA-2-95:OT:RR:NC:2:224

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.00.0080

Ms. Sherry Sampson
Whirley Industries, Inc.
P.O. Box 988
Warren, PA 16365

RE: The tariff classification of Toy Guitar, Item # 6371WDW from China

Dear Ms. Sampson:

In your letter dated November 13, 2007, you requested a tariff classification ruling.

The sample submitted, Toy Guitar, is a hollow plastic drinking container, molded into the shape of a guitar, with an adjustable nylon strap for carrying over the shoulder. The guitar comes with a drinking hole with a straw and cap. The toy guitar container measures approximately 32 1/16 inches long, 10 5/8 inches high, 1 7/8 inches wide and can hold 88 fluid ounces of liquid. The toy allows a child to play with a guitar and carry a beverage.

The applicable subheading for the Toy Guitar will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tricycles, scooters, pedal cars other toys parts and accessories thereofOther. The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Wayne Kessler at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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