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February 24, 1999

CLA-2-49,95:RR:NC:2:234 D88060

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0045, 4911.99.6000

Ms. Julie Kimball
Product Line Specialist
Paper Magic Group
100 N. 6th Street, Suite 899C
Minneapolis, Minnesota 55043

RE: The tariff classification of educational articles, from China

Dear Ms. Kimball:

In your letter dated February 4, 1999, you requested a tariff classification ruling for five (5) articles, the principal uses for which are declared to be "Education". Samples were submitted, which will be returned for your further use, as requested.

The articles are :

Item 48726 240 Piece Learning Set-Telling Time Item 48725 323 Piece Learning Set-Coins & Currency Item 48723 176 Piece Learning Set-Letter Tiles Item 48724 175 Piece Learning Set-Number Tiles Item 48711 U.S. Coins

The applicable subheading for Item 48725, the "323 Piece Learning Set-Coins & Currency", and Item 48711, "U.S. Coins", will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be Free.

This office recognizes that the play money submitted bears a likeness to real currency. It is recommended that you contact the Federal Trade Commission with regard to acceptable marking of imitation money. According to 16 CFR Part 304 "imitation numismatic items" are to be "plainly and permanently" marked with the word "copy". For further information regarding this regulation, the Federal Trade Commission, Division of Enforcement, is located at 6th and Pennsylvania Avenue, N.W., Washington, D.C. 20580.

The sample representing Item 48724 does not contain Number Tiles, as indicated in your letter, and as marked on the labeled container. It contains letter tiles, printed on paper by a lithographic process. We will decline to issue a ruling for this item at this time. An appropriate sample, which is correctly described in your letter and on its package, would be required for this purpose.

The sample representing Item 48726 - 240 Piece Learning Set-Telling Time, appears to be a prototype or "mock-up" of the article to be imported. The "time discs" comprising the set may not appropriately represent the "time discs" which will actually be imported. We will decline to issue a ruling for this item at this time. An appropriate sample, containing "time discs" in their manufactured and imported condition, would be required for this purpose.

The sample representing Item 48723 176 Piece Learning Set Letter Tiles, consists of a clear plastic container, holding the requisite number of "tiles". The "tiles" are flat rectangles of white plastic material, sandwiched between two layers of white paper. They measure about 2.5 cm x 2.0 cm and are 4.5 mm in thickness.

Each "tile" is printed on one paper face with an upper case or a lower case letter of the English alphabet, printed by a lithographic process.

The applicable subheading for "Item 48723 176 Piece Learning Set Letter Tiles" will be 4911.99.6000, HTS, which provides for: Other (than certain enumerated kinds of printed matter): Printed on paper in whole or in part by a lithographic process. The rate of duty will be 0.2 percent.

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 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 this ruling, contact National Import Specialist Carl Abramowitz, at (212) 637-7060. Sincerely,

Robert B. Swierupski

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