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March 31, 1999

CLA-2-85:RR:NC:1:108 D89896

CATEGORY: CLASSIFICATION

TARIFF NO.: 8520.33.0090

Ms. Machelle Blair
Wal Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of a tape cassette recorder from China.

Dear Ms. Blair:

In your letter dated March 24, 1999 you requested a tariff classification ruling.

The item in question, sample attached, is denoted as the Kids Way Sing-A-Long Cassette Recorder, model number 8175. It is designed for use by children, ages three years old and over. The item is a fully functional, battery operated, tape cassette recorder with an attached microphone, self contained speakers, volume control, large button function controls and an LED indicator for recording and playing.

The item is designed to record sound onto a tape cassette and play back pre-recorded cassette tapes or those recorded via the microphone.

The applicable subheading for the Kids Way Sing-A-Long Cassette Recorder will be 8520.33.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device: Other magnetic tape recorders incorporating sound reproducing apparatus: Other, cassette type ... Other: Other. 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 Michael Contino at 212-637-7039.

Sincerely,

Robert B. Swierupski
Director,

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