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NY E80337




April 26, 1999

CLA-2-95:D13 E80337

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.50.0020

Mr. Paul A. Barkan
Grunfeld, Desiderio, Lebowitz & Silverman 245 Park Avenue
33rd Floor
New York, New York 10167-3397

RE: The tariff classification of a Chanukah Piano Mat made in China.

Dear Mr. Barkan:

In a letter dated April 5, 1999 you requested a tariff classification ruling on a Chanukah Piano Mat. A sample was provided.

The sample, item #TY12 is colorful mat of plastic material approximately 33" X 18" and designed to lay flat on a table or the floor. It is decorated with eight large keys surrounded by Chanukah related items such as dreidels and menorahs. The mat has other characters such as a fire truck, train and a police car. There are various sounds and children songs programed into the battery operated sound system attached to the mat. Also included with the mat is a Chanukah Song Sheet which provides the numerical sequence instructions necessary for playing eight additional songs. In operation the child can select between two options. The first options allows the child to press any key and a pre-recorded song will play. Touching any picture will create a corresponding sound attributed to that object. In the second option, the keys only produce a single note or sound and the child will use the instruction sheet provided for playing various traditional Chanukah songs.

The applicable subheading for the Chanukah Piano Mat item #TY12 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 is 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.

Sincerely,

Jeffrey R. Walgreen
Port Director

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