CLA-2-95:D:C:DO3 D81377
Mr. Harold W. Stewart
The I.C.E. Co., Inc.
P.O. Box 610583
Dallas/Fort Worth Airport, Texas 75261-0583
RE: The tariff classification of toy musical instruments
manufactured in China, Hong Kong, Taiwan or South Korea
Dear Mr. Stewart:
In your letter dated August 13, 1998, you requested a tariff
classification ruling on behalf of Rhythm Band Inc., 1314 E.
Lancaster, Fort Worth, Texas 76102.
You provided a sample of each item.
One article is a 7 1/2 inch diameter yellow plastic
tambourine with five sets of metal disks. Another is a set
consisting of a 6 1/2 inch wooden tone block with an 8 inch
striking stick having a wooden ball on one end. There is a
triangle set consisting of a 4 inch metal triangle and a 6 inch
striking rod of metal. The final two articles are a set of two
plastic kazoos and a set of rhythm sticks. The rhythm sticks set
has one plain 10 inch stick and one 10 inch stick with grooves
running the length of the stick similar in appearance to a screw
gear.
With the exception of the rhythm sticks, all articles are
packaged in blister packs having a logo of a printed cartoon
animal among green leaves, the name of the article and a marking
indicating the article is for a child's play. The rhythm sticks
are packaged in clear plastic with the name of the importer
printed along its length.
The applicable subheading for each of the described articles
is 9503.50.0020, Harmonized Tariff Schedule of the United States
(HTS), which provides for Other toys; Toy musical instruments and
apparatus and parts and accessories thereof. This classification
is free of duty.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
David F. Greenleaf
Port Director
Dallas/Ft. Worth