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February 9, 1999

CLA-2-39:RR:NC:SP:221 D86727

CATEGORY: CLASSIFICATION

TARIFF NO.: 3920.30.0000; 3926.10.0000; 9503.60.2000

Mr. Tim Irwin
Innovative USA
100 First Stamford Place
Stamford, CT 06902

RE: The tariff classification of plastic tangrams, pattern block and color tiles from China.

Dear Mr. Irwin:

In your letter dated January 4, 1999, you requested a tariff classification ruling.

Samples were provided with your letter. The tangrams are plastic puzzles designed to help young children master the recognition of geometric shapes, develop hand and eye coordination, and develop memory skills. The pattern blocks come in various non-rectangular geometric shapes and are meant to help young children recognize shapes and learn basic skills such as matching, sorting and measurement. The color tiles are polystyrene plastic squares, and can also be used to teach children to sort, count and build. As you requested, the samples are being returned.

The applicable subheading for the tangrams puzzles will be 9503.60.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for puzzles and parts and accessories thereof. The rate of duty will be free.

The applicable subheading for the non-rectangular pattern blocks will be 3926.10.0000, HTS, which provides for other articles of plastics, office or school supplies. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the square color tiles will be 3920.30.0000, HTS, which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of polymers of styrene. The rate of duty will be 5.8 percent ad valorem.

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 Joan Mazzola at 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,

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