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NY M83644




May 23, 2006

CLA-2-95:RR:NC:SP:225 M83644

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.50.0000

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a “B/O Toy MP3 Player” from China.

Dear Ms. Aldinger:

In your letter dated May 10, 2006, you requested a tariff classification ruling.

You submitted a sample of a “B/O Toy MP3 Player” identified as item number 946359, which is being returned upon your request. The item is a pink and purple plastic toy MP3 player that is designed to replicate a real MP3 player. The battery-operated player is attached to a fake pearl necklace and imported with plastic earphones that work only with the player and three changeable lids. The player has four keys that when pressed activates three songs. The player has no real download capacity and cannot function as a real MP3 player. It is a toy designed to provide amusement for a child three years of age and older pretending to download music, and will be packaged in a cardboard box with a window display.

The applicable subheading for the “B/O Toy MP3 Player” identified as item number 946359 will be 9503.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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.

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 Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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