CLA-2-92:OT:RR:NC:N4:428
Ms. Maureen Ford
Toys “R” Us, Inc.
One Geoffrey Way
Wayne, NJ 07470
RE: The tariff classification of a kazoo, percussion instruments, and a plastic backpack from China.
Dear Ms. Ford:
In your letter dated June 3, 2010, you requested a tariff classification ruling.
The submitted sample, identified as TS308 “Toy Story Percussion Pack”, consists of a child’s backpack containing a kazoo and percussion instruments. The percussion instruments include a klick klock, a tambourine, and a jingle tap. The kazoo and percussion instruments are made of rigid, green-colored plastic, and are decorated with stickers depicting silhouettes of soldiers. The kazoo measures 4 ½” in length. The klick klock measures 5 ½” in length and consists of a rod with cylinders attached to each end, inserted through a handheld staff. The tambourine measures 4” in diameter. The jingle tap measures 6 ¼” in length and consists of two metal disks attached to a handheld staff.
The instruments are packaged together on a flimsy plastic packing tray, which is packed within a cardboard packing tray, inside the backpack. The cardboard packaging depicts the logo “Disney PIXAR Toy Story 3” and wording that states “Army Battalion Percussion Pack 4+”, “First Act Quality Musical Instruments”, and “Backpack for Easy Carrying and Storage”.
The backpack is constructed with an outer surface of clear polyvinyl chloride (PVC) plastic sheeting, 7 mils thick. The pack is designed to provide storage, protection, organization and portability for accessories and personal effects during travel. It has a main unlined storage compartment with a zippered top closure. The rear exterior of the bag has two webbed straps which enables the user to wear the bag over the shoulders and on the back. It measures approximately 8.25" (W) x 10" (H) x 3” (D).
You have inquired as to whether the backpack is classified with its contents, or whether the backpack is classified separately.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI’s). GRI 5 (b) provides, in pertinent part, that “packing materials and packing containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.”
Although the kazoo and the percussion instruments are packaged in the backpack, the backpack is not considered normal or usual packing. The backpack is clearly suitable for repetitive use. Therefore, the backpack will be classified separately.
You indicate that the kazoo and the percussion instruments are toy musical instruments. However, we have determined that the kazoo and the percussion instruments possess the musical qualities and quality of construction required of genuine musical instruments. Their authentic sounds and overall design indicate that they have more than a “limited use.” Moreover, the product’s retail packaging advertises that the instruments are “Quality Musical Instruments”. Accordingly, the kazoo and the percussion instruments are classifiable as musical instruments in Chapter 92, HTSUS.
Your sample is being returned as requested.
The applicable subheading for the kazoo will be 9205.90.6000, HTSUS, which provides for “Wind musical instruments… Other.” The rate of duty will be Free.
The applicable subheading for the klick klock, the tambourine, and the jingle tap will be 9206.00.8000, HTSUS, which provides for “Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas): Other.” The rate of duty will be 5.3% ad valorem.
The applicable subheading for the backpack will be 4202.92.4500, HTSUS, which provides for “travel, sports, and similar bags, with outer surface of sheeting of plastic, other.” The rate of duty will be 20% 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 Sharon Chung at (646) 733-3028.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division