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NY J84923




June 4, 2003

CLA-2-95:RR:NC:2:224 J84923

CATEGORY: CLASSIFICATION

TARIFF NO.: 9504.90.6000

Ms. Jean Hillan
Innovative Kids
A Division of Innovative USA, Inc
18 Ann Street
Norwalk, CT 06854

RE: The tariff classification of an item called “Fairytale Games” from China.

Dear Ms. Hillan:

In your letter dated May 19, 2003, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as “Fairytale Games”. The product consists of games (including game pieces, boards and a spinner) that are incorporated into classic fairytales. The child reads the story, spins the spinner and plays the games. Working within the individual fairy tale themes, each game focuses on memory, counting, opposites and object identification. Your sample will be returned, as requested.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are classified in the heading that occurs last in numerical order among those which equally merit consideration.

The “Fairytale Games” Spinner Book™ is considered a composite good for tariff classification purposes. No single component imparts the essential character, so the composite goods will be classified in accordance with GRI 3 (c). The heading for games played on boards of a special design appears last in numerical order among the competing headings which equally merit consideration.

The applicable subheading for the “Fairytale Games” Spinner Book™, will be 9504.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for arcade, table or parlor games...parts and accessories thereof: other: other: chess, checkers, parchisi, backgammon, darts and other games played on boards of a special design, all the foregoing games and parts thereof (including their boards); ...poker chips and dice. 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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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