CLA-2-95:RR:NC:SP:225 M86122
Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112
RE: The tariff classification of toy musical instruments from China.
Dear Mr. Hoffacker:
In your letter dated August 23, 2006, on behalf of K. B. Toys, you requested a tariff classification ruling.
You submitted samples of Blue Man Group Percussion Tubes and Blue Man Group Keyboard, which are being returned upon your request:
Item number 27496, Blue Man Group Percussion Tubes, is an electronic plastic interactive drum toy that consists of 8 motion sensor percussion tubes, 5 different percussion instruments, 10 pre-programmed songs, drum sticks and digital stereo sound with a built-in speaker that allows one to “play” drums and xylophone by tapping the motion sensor tubes with the drumsticks. One can also insert an MP3 player or iPod and play along with one’s favorite music, but neither an MP3 player or iPod are required to use the Blue Man Group Percussion Tubes, and no prior musical knowledge or skills are required. The Blue Man Group Percussion Tubes measure approximately 8” in height x 8” in width x 18” in length, and is packaged inside an illustrated cardboard box with a window display.
Item number 27495, Blue Man Group Keyboard, is a plastic music station that includes a 37 key keyboard, 10 pre-programmed songs, 6 motion tubes that allows one to wave their hand over the tubes to enable mixing, percussion, tempo change and volume control, nine different instrument modes that allows one to “play” drums, piano “smasher”, piano, organ, electric guitar, trumpet, violin and other strings and a record and playback mode. One can also insert an MP3 player or iPod and play along with one’s favorite music, but neither an MP3 player or iPod are required to use the Blue Man Group Keyboard, and no prior musical knowledge or skills are required. The Blue Man Group Keyboard measures approximately 5” in height x 9-1/2” in width x 24” in length, and is packaged inside an illustrated cardboard box with a window display.
Both the Blue Man Group Percussion Tubes, and the Blue Man Group Keyboard, are not professional units that develop one’s musical skills, but are electronic toys designed to provide amusement by allowing one to “create” their own music.
The applicable subheading for item number 27496, Blue Man Group Percussion Tubes, and item number 27495, Blue Man Group Keyboard, will be 9503.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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.
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 Alice Wong at 646-733-3026.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division