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NY M84355




July 11, 2006

CLA-2-95:RR:NC:SP:225 M84355

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.50.0000

Mr. Joseph Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of digital drum sets from China.

Dear Mr. Hoffacker:

In your letter dated June 6, 2006, on behalf of The Singing Machine Co., Inc., you requested a tariff classification ruling.

You submitted photographs and specification sheets on the following items:

Model number SME-354, Digital Drum Set, is a digital drum set housed in a single unit that measures approximately 5.9” in height x 18.1” in width x 10.2” in diameter. It features 4 drum pads with indication lights and touch response, 50 rhythm patterns, 30 percussion tones and 10 effect tones, 1 demo song, 1 learning game and LCD display. There are controls to adjust volume, echo and tempo. The unit is packaged with drumsticks, a headphone and microphone in a retail box, and operates on 4 “AA” batteries or an AC adaptor. Its construction and built-in learning drum game feature indicates classification as a toy.

Model number SME-357, Digital Drum Set, is a more elaborate version of the model described above with a digital drum set housed in a single unit that measures approximately 5.1” in height x 23.6” in width x 15.2” in diameter. It features 7 drum pads with indication lights and touch response, 2 pedals, 100 rhythm patterns, 20 drum kit sounds, 3 digital reverbs, 76 drum tones and LCD display. There are controls to adjust volume, echo and tempo. The unit is packaged with drumsticks, a headphone and microphone in a retail box, and operates on 4 “AA” batteries or an AC adaptor.

The applicable subheading for Model number SME-354, Digital Drum Set, and Model number SME-357, Digital Drum Set, 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/.

We are returning your request for a classification ruling for Model number SME-359, Digital Drum Set, and any related samples, exhibits, etc., because of non-conformity with the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). According to 19 C.F.R. 177.1(a)(2)(i):

A question arising in connection with a Customs transaction already before a Customs office will normally be resolved by that office in accordance with the principles and precedents previously announced by the Headquarters Office. If such a question cannot be resolved on the basis of clearly established rules set forth in the Customs and related laws, or in the regulations there under, or in applicable Treasury Decisions, rulings, opinions, or court decisions published in the Customs Bulletin, that office may be requested to forward the question to the Headquarters Office for consideration, as more fully described in Section 177.11.

Because this request concerns a current transaction already before a Customs office, we are unable to issue a ruling.

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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