BIR Ruling No. 104-63

December 27, 1963 BIR RULING NO. 104-63 The Commissioner of Customs Manila S i r : Information reaching this Office is to the effect that small harmonica and battery for flash bulbs of camera are being released upon payment only of the 7% tax imposed in Section 186 of the National Internal Revenue Code. cdt Please be informed that a small harmonica (with not more than 14 holes) is considered a toy, subject to the 30% advance sales tax prescribed in Section 183(b) in relation to Section 185(r) of the same Code. Battery for flash bulbs of a camera, being specially designed and adopted for camera, is considered an accessory of the same and, therefore, subject to the 30% advance sales tax prescribed in Section 183(b) in relation to Section 185(j) of the Tax Code. aisadc Very truly yours, (SGD.) RAMON T. OBEN Acting Commissioner of Internal Revenue