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NY I80620





April 17, 2002

CLA-2-95:RR:NC:SP:225 I80620

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080

Mr. Daniel Shapiro
Tompkins & Davidson
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of a Phonics Laptop from China.

Dear Mr. Shapiro:

In your letter dated April 10, 2002, on behalf of your client, Avon Products, Inc., you requested a tariff classification ruling.

The sample submitted, PP #249035, Phonics Laptop, is a battery operated electronic educational toy shaped to resemble a laptop computer and measures approximately 2” in height x 10” in width x 8-1/2” in length. The article features on/off buttons, a speaker, an electronic display screen, an activity selection knob, volume and contrast switches, buttons for certain functions such as “Demo” or “Music”, number and letter keypads, and a plastic carrying handle. Eight activities are available for a child to assist self-learning and to encourage creative imagination. These activities include music play, phonetically sounding out letters and words, word scramble, and addition and subtraction. The shape of the item provides role play, as the child can imitate grown-up use of a laptop computer. Your sample is being returned upon your request.

The applicable subheading for PP #249035, Phonics Laptop, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other. 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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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