CLA-2-92:OT:RR:NC:N4:424
Ms. Donna Wint
Schoenhut, LLC
6480 B. US 1 North
St. Augustine, FL 32095
RE: The tariff classification of a children’s drum set from China
Dear Ms. Wint:
In your letter dated March 22, 2017, you requested a tariff classification ruling.
A photograph and description of the Schoenhut 5 Piece Drum Set was submitted with your inquiry. The drum set, model number C1020, consists of an 8” mounted tom drum, a 10” mounted tunable snare drum, a 16” tunable bass drum with pedal, an adjustable padded foam seat, a tuning key and drum sticks. The items are packaged together for retail sale and will be classified together as a set in the tariff provision applicable to the item that imparts the essential character of the set. The essential character is imparted by the drums.
In your letter you requested that the product be classified as a toy under subheading 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), but it is this office’s opinion that the drum set is not a toy principally designed for amusement. CBP has ruled that a “junior edition” of a larger, more expensive article will be classified under the provision of the more expensive article if the cheaper, smaller article performs the same function on a smaller scale. Based on the literature submitted, the item is “junior edition” of a drum set. Although sized for children, the overall construction and the quality of the drum set indicates that it is more than just for frivolous use. Your description of the item states that it offers great sound, is educational, and incorporates many of the same features as a professional set. It is made of rugged hardwood shells, sturdy chrome-plated steel hardware and can be adjusted to different heights and angles allowing the set to “grow” with the child. Accordingly, the drum set is precluded from classification as a toy.
The applicable subheading for the drum set will be 9206.00.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas): Drums." The rate of duty will be 4.8% ad valorem.
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 https://hts.usitc.gov/current.
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 James Forkan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division