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NY B81167




February 3, 1997

CLA-2:RR:NC:SP:225 B81167

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.50.0020

Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway 43rd Floor
New York, N.Y. 10036-8901

RE: The tariff classification of a toy musical apparatus from China or Taiwan

Dear Mr. Eisen:

In your letter dated January 16, 1997 you requested a tariff classification ruling on behalf of your client Avon Products, Inc.

A sample of the "CD Player" was submitted with your inquiry and is being returned as requested. The product is intended to simulate a portable, adult sized, compact disc player. Designed for preschool aged children, the article measures approximately 7 1/4 inches in length and 5 inches in width. The "CD Player" is made of plastic and is battery operated. An "on/off" button activates a musical chip contained within the unit to play up to 6 prerecorded tunes per compact disc. A miniature display panel also lights up and flashes to the musical sounds produced. To change the selection of songs, the child presses an "eject" button which causes the lid to pop up, thereby, permitting removal of the disc and insertion of a new one. The musical chip is directed to it's prerecorded melodies from the specially constructed compact discs, whose placement, causes the depression of certain indicators connected to the musical module. The unit is packaged with four plastic imitation compact discs.

It is noted that the "CD Player" does not operate by means of a laser machanism or circuitry. The unit is incapable of reading or playing real compact discs and lacks control buttons such as play/pause, skip, search and repeat. The sequence of prerecorded songs cannot be altered in any manner. This product clearly has a "limited" use and is designed purely for amusment purposes.

The applicable subheading for the "CD Player" will be 9503.50.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toy musical instruments and apparatus. 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 J. Wong at 212-466-5538.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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