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NY F85877




May 9, 2000

CLA-2-95:RR:NC:SP:225 F85877

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0045

Ms. Jennifer Calhoun
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of an educational toy from China

Dear Ms. Calhoun:

In your letter dated March 20, 2000, received in this office on April 12, 2000, you requested a tariff classification ruling.

A sample of the “Phonics Board,” Rite Aid item #993280, was submitted with your inquiry. The article is a battery operated electronic apparatus that incorporates numerous buttons for a child to press. The keys are large in size to facilitate use by little hands. The item is designed for children ages 3 and up. It features a ten-note keyboard, pre-recorded nursery tunes, colors, shapes, letters, spelling and word recognition. Up to six modes of operation may be selected by the child, who will be entertained by hitting the buttons and hearing the sounds whether or not knowledge is gained.

This office finds that the “Phonics Board” has a limited functional use as a learning device and is fashioned primarily to provide frivolous amusement to young children. The article is viewed as an educational toy for classification purposes.

The applicable subheading for the “Phonics Board,” item #993280, 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 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 Alice J. Wong at 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

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