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NY J84929




June 4, 2003

CLA-2-95:RR:NC:2:224 J84929

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 “Tie Your Shoes Rocket Style/Bunny Ears Style” book/game 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 “Tie Your Shoes Rocket Style/Bunny Ears Style”. The product consists of step-by-step picture instructions, special color-coded holes and two-toned laces that make learning to tie shoes easy and fun. Clever board games reinforce basic shoe-tying concepts, such as left vs. right, and opposites. Readers learn traditional shoe-tying methods and fine motor skills: under/over and up/down, as well as how to follow instructions through colors and patterns. 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 “Tie Your Shoes Rocket Style/Bunny Ears Style” book/game 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, therefore the product will be classified in Chapter 95 of the HTS as games.

The applicable subheading for the “Tie Your Shoes Rocket Style/Bunny Ears Style” book/game, 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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