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NY J81414




February 27, 2003

CLA-2-95:RR:NC:SP:225 J81414

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.50.0000

Mr. Dennis Shostak
The Paper Magic Group, Inc.
100 North Sixth Street, Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of an inflatable guitar from China.

Dear Mr. Shostak:

In your letter dated February 21, 2003, you requested a tariff classification ruling.

The sample submitted, Item #6546680, 42” Inflatable Guitar, is a toy rubber musical instrument that, when inflated with air, resembles a six string electric guitar. The item has the words “Rock ‘n Roll” on its body and when fully inflated measures 42 inches in length. The toy guitar does not play actual notes, but is designed to provide amusement through the simulation of guitar playing.

The applicable subheading for Item #6546680, 42” Inflatable Guitar, will be 9503.50.0000, 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: Toy musical instruments and apparatus and parts and accessories thereof.” 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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