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NY I87936




November 14, 2002

CLA-2-39:RR:NC:SP:221 I87936

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880

Ms. Cari Grego
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, Virginia 23320

RE: The tariff classification of the “Push and Learn Addition/Subtraction Table” (SKU 803653) from China.

Dear Ms. Grego:

In your letter dated October 23, 2002, you requested a tariff classification ruling.

A sample was provided with your letter. The Push and Learn Addition/Subtraction Table is designed to teach arithmetic. It has 81 rectangular plastic keys. Appearing on each key face is a mathematical equation. When the key is depressed onto a post below, the answer becomes visible through the semi-opaque plastic. This machine is not electrical and performs no actual calculations. As you requested, the sample is being returned.

You suggest classification as a game in heading 9504. However, this is not a game because it does not promote a contest or competition using skill, choice or endurance or any combination of these elements.

The applicable subheading for the Push and Learn Addition/Subtraction table will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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