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NY M81773




April 18, 2006

CLA-2-92:RR:NC:MM:114 M81773

CATEGORY: CLASSIFICATION

TARIFF NO.: 9207.10.00

Mr. Marty Langtry
FedEx Trade Networks
Transport & Brokerage, Inc.
1226 Michael Drive
Suite B
Wood Dale, IL 60191

RE: The tariff classification of Roll-up Piano from China

Dear Mr. Langtry:

In your letter dated March 21, 2006, on behalf of Mark Feldstein & Associates, you requested a tariff classification ruling on a Roll-up Piano from China. You have submitted a sample with your ruling request.

Item number DS019 is identified a Roll-up Piano. You have described the item as a smaller version of a basic piano keyboard. The Roll-up Piano has four sets of octachord (49 keys) suitable for all kinds of music play, and is equipped with 100 tones. The item is made of plastic, and can be rolled up and stored easily. Sound is made electronically. The piano is powered by an AC adapter or by four AA batteries. While using the adapter, the batteries must be removed and the DC plug must be inserted into the DC socket. The batteries and the AC adapter are not included. The piano can be connected to speakers for better sound quality or headphones can be used.

You have proposed classification for the Roll-up Piano under subheading 9503.50.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toy musical instruments and apparatus and parts and accessories thereof. You have indicated in your letter that the purpose of the Roll-up Piano is for amusement and it is not functional as an actual piano. The National Import Specialist for toys has stated that the Roll-up Piano is designed to make music, and that it is sensitive and delicate requiring adult supervision if used by a child. The item is not designed to make believe one is playing music, but to actually make music. Accordingly, Customs does not consider the Roll-up Piano to be a toy classifiable under heading 9503. The Roll-up Piano is classifiable in chapter 92 which provides for musical instruments.

Your sample is being returned as requested.

The applicable subheading for the Roll-up Piano will be 9207.10.00, HTSUS, which provides for musical instruments, the sound of which is produced, or must be amplified, electrically: keyboard instruments, other than accordions. The rate of duty will be 5.4 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Barbara Kiefer at 646-733-3019.

Sincerely,

Robert B. Swierupski
Director,

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