CLA-2-95:OT:RR:NC:N4:424
Mr. David Prata
CVS Pharmacy, Inc.
One CVS Drive, Mail Code 5055
Woonsocket, RI 02895
RE: The tariff classification of the “Sound Effects Machine” from China
Dear Mr. Prata:
In your letter dated March 25, 2020, you requested a tariff classification ruling.
Photographs and a description of the “Sound Effects Machine,” CVS Pharmacy item number 296825, was submitted with your inquiry. The product is described as a battery-operated handheld electronic device containing a semiconductor sound chip and a speaker, with 12 buttons on the front. When a button is pressed, the device plays the corresponding sound effects. These effects are as follows: cash register; catcall whistle; belch, applause, bomb, bugle call, glass breaking, laughter, gunshot, siren, drum roll and flatulence. We note that the product packaging carries no age designation and describes the article as "Perfect for pranksters".
In your letter, you suggest possible classification of this product as a practical joke article in heading 9505, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. A practical joke article of 9505.90.2000, is considered to be an item that is intended for use strictly as a practical joke article, which causes humor by placing an individual at a disadvantage through a trick or a prank. The instant item plays a wide variety of amusing sound effects that would not necessarily be connected to a trick or prank on a targeted individual, but could be used to inject emphasis or humor into a conversation. We find that the frivolous item is principally designed for amusement.
The applicable subheading for the “Sound Bite Machine” will be 9503.00.0090, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” 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 https://hts.usitc.gov/current.
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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division