Mr. Harold W. Stewart
The I.C.E. Co., Inc.
P.O. Box 610583
Dallas/Fort Worth Airport, Texas 75261-0583
RE: The tariff classification of toy musical instruments
manufactured in China, Hong Kong, Taiwan or South Korea
Dear Mr. Stewart:
In your letter dated August 13, 1998, you requested a tariff
classification ruling on behalf of Rhythm Band Inc., 1314 E.
Lancaster, Fort Worth, Texas 76102.
You provided a sample of each item.
The first article is a pair of wooden blocks known as "Sand
Blocks" with a small knob on one side of each block and sand
paper on the other. The second article is a pair of 5 inch
diameter brass cymbals. The third article is a pair of 2 1/4 inch
finger cymbals. Another article is known as a "Handle Castanet"
which is a wooden paddle with a wooden clapper on each side
fastened to the paddle with a piece of cord. An article known as
a "Tick Tock Block" is a 7 1/2 inch long partially hollow wooden
rod with two 6 1/4 inch wooden sticks. The last article is a pair
of plastic maracas.
All articles are packaged in blister packs having a logo of
a printed cartoon animal among green leaves, the name of the
article and a marking indicating the article is for a child's
The applicable subheading for each of the described articles
is 9503.50.0020, Harmonized Tariff Schedule of the United States
(HTS), which provides for Other toys; Toy musical instruments and
apparatus and parts and accessories thereof. This classification
is free of duty.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
David F. Greenleaf