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NY E84276




July 14, 1999

CLA-2-95:LA:S:T:1:3:D14-E84276

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0045

Mr. Ned H. Marshak
Sharretts, Paley, Carter & Blauvelt, P. C. Sixty-seven Broad Street
New York, NY 10004

RE: The tariff classification of Twist & Shout Addition and Twist & Shout Multiplication interactive toys

Dear Mr. Marshak:

In your letter dated July 1, 1999 you requested a tariff classification ruling on behalf of your client Leap Frog. Representative samples of the subject articles were submitted with your request.

The submitted samples measure approximately 8" in length and 2 1/2" in diameter. Each has a speaker on one (1) end and an activator button on the other. Each also has three (3) rotatable dials and an interactive LED read-out display on its barrel. The dial nearest the speaker is used to set the desired function. The listed functions are: off, !, ? and a thunderbolt. The ! setting will provide the user the answers. The ? setting will quiz the user with potential answers. The thunderbolt setting will give a random quiz. The other two (2) dials are used to allow the user to choose the desired numbers from 1 to 12. There is also a thunderbolt on each of the number dials which acts as a wild card.

Each article has a synthesized voice that introduces each activity and prompts the user to press the activator button by giving the instruction hit it. The try-me packaging, for each article has the legends: Makes Learning Math Fun and Musical Beat and Cool Voice Make Addition [Multiplication] Fun. The Twist & Shout Addition is predominantly red in color with blue number dials; the Twist & Shout Multiplication is predominantly blue in color with green number dials. The included literature indicates that the articles are designed for ages four (4) to nine (9) and seven (7) to ten (10), respectively. Although the article has ancillary learning features, it is principally used for amusement.

The applicable subheading for the two (2) Twist & Shout Interactive Toys will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for Other, other toys and models. The rate of duty will be Free.

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.

Sincerely,

Irene Jankov
Port Director

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