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NY N010579




May 17, 2007

CLA-2-85:RR:NC:N1:112

CATEGORY: CLASSIFICATION

TARIFF NO.: 8543.70.9650

Kathleen Root
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112

RE: The tariff classification of Audio Sound Devices (Item’s 06126 & 06128) from China

Dear Ms. Root:

In your letter dated April 27, 2007 you requested a tariff classification ruling on behalf of your client K B Toy of Massachusetts, Inc.

The items concerned are two audio sound devices (Item #’s 06126 & 06128).

The first audio sound device (Item # 06126) is comprised of a star shaped grey plastic housing, measuring approximately 2.75 inches wide by approximately 2.75 inches in length and approximately .50 inches in thickness. A metal spring clip is attached via a chain to the audio device. The clip and chain measures approximately 1.50 inches in length. The front of the audio sound device has a star shaped “play” button. This unit contains a music module (digital integrated circuit) and a small speaker. When the “play” button is pressed, a small portion of a pre-recorded song will play. The unit operates on three button cell batteries.

The second audio sound device (Item #06128) is comprised of a circular shaped orange plastic housing, designed to resemble a basketball. The unit measures approximately 2.00 inches in diameter. A metal spring clip is attached via a chain to the audio device. The clip and chain measures approximately 1.50 inches in length. The “play” button is located on top of the unit. This unit contains a music module (digital integrated circuit) and a small speaker. When the “play” button is pressed, a small portion of a pre-recorded song will play. The unit operates on three button cell batteries.

The applicable subheading for the Audio Sound Devices (Item’s 06126 & 06128) will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus.: Other machines and apparatus: Other: Other: Other: Other.” The rate of duty will be 2.6%.

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 Steve Pollichino at 646-733-3008.

Sincerely,

Robert B. Swierupski
Director,

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