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A88821

November 01, 1996

CLA-2-95:NEW:TCB II:DO5-A88821

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.50.0020

Mr. Craig Collins

The Little Tikes Company

2180 Barlow Road

Hudson, OH 44236

RE: The tariff classification of a toy banjo from China.

Dear Mr. Collins:

In your letter dated October 17, 1996, you requested a tariff classification ruling.

With your letter you submitted a sample of your item number 1572 "Baby Banjo". The item is made of plastic, and is in the general shape of a banjo. The "Baby Banjo" is battery operated. There is a switch located at the bottom of the item that enables the banjo either to play a continuous tune, or to play a tune one note at a time. Tunes are produced by an electronic chip which is activated when the child presses a button located on top of the banjo.

The applicable subheading for the "Baby Banjo" will be 9503.50.0020 Harmonized Tariff Schedule of the United States (HTS), which provides for Toy musical instruments and apparatus and parts and accessories thereof.....Instruments and apparatus. The applicable rate of duty will be free.

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 transaction.

Sincerely,


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