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NY J81376




February 26, 2003

CLA-2-95:RR:NC:SP:225 J81376

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a Nickelodeon Toy Microphone from China.

Dear Mr. Hoffacker:

In your letter dated February 10, 2003, on behalf of The Singing Machine Co. Inc., you requested a tariff classification ruling.

The submitted photograph, Item #SMM-122, Nickelodeon Toy Microphone, depicts an orange colored plastic item that resembles a handheld condenser microphone and is battery operated. It has an on/off switch with a LED indicator and pictures of six cartoon characters. The microphone is designed to transmit one’s voice over a limited distance and provide various sound effects. These effects include laughter and applause, six types of character sounds, and 3 types of rhythms. The construction and limited function of this product distinguishes it as a toy for children’s amusement.

The applicable subheading for Item #SMM-122, Nickelodeon Toy Microphone, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: 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 Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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