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NY 817516




January 4, 1996

CLA-2-95:RR:NC:FC: 225 817516

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0030

Ms. Susan Kearney Duffy
Wal-Mart Stores, Inc.
702 S.W. 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of an educational toy from China

Dear Ms. Duffy:

In your letter dated December 11, 1995, you requested a tariff classification ruling.

A sample of the "Write With Lights Playdesk", style #77670 and "Talking Smart Street", style #7660, were submitted with your inquiry. The "Write With Lights Playdesk" consists of a plastic portable desk and 13 spelling cards. The item functions on four "C" size batteries and produces an elec-tronic voice which teaches a child letters, numbers and spelling words. A portion of the desk's surface illuminates to display numbers, letters and shapes. The top part of the desk contains buttons and a sliding scale for selection of activities and letters. It is intended for a child to place paper over the lighted desk surface and trace the letters displayed. Note that neither paper nor pencils are included in the set. The spelling feature is activated upon insertion of slotted cards which contain a printed letter of the alphabet with a corresponding picture.

"Talking Smart Street" is a single plastic unit composed of a play phone, pet shop, post office, shape shop, bank, music shop and town clock. The product is an electronic learning device for children of ages two years and up. Numerous, interactive, learning activites include numbers,
letters, animal sounds, shapes, counting, music and time. A sound module permits a child to play up to eight notes at the "music shop" and by turning the music roller it also plays pre-recorded tunes. Although battery operated, the product has manipulative play value without batteries, created by the play phone, clock and use of plastic coins in the "bank". The electronic features serve to further enhance the quality of the item by producing musical sounds and activating an instructional voice which questions the child. Your samples are being returned as requested.

In regards to the "Write With Lights Playdesk", please be advised that, the issue of light-up portable desks is current-ly under review by Customs Service Headquarters. Therefore, we are unable to issue a ruling on this merchandise at the present time. You may wish to resubmit your ruling request at a later date.

The applicable subheading for style #7660, "Talking Smart Street", will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free.

This ruling is being issued under the provisions of Section 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 Alice J. Wong at 212-466-5538.

Sincerely,

Roger J. Silvestri
Director,

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