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NY J88090




August 25, 2003

CLA-2-95:RR:NC:SP:225 J88090

CATEGORY: CLASSIFICATION

TARIFF NO.: 4905.99.0000; 9503.70.0000

Ms. Cheryl Elaine Fletcher
Kidz Delight, Ltd.
9999 W. Roosevelt Road, Suite 101
Westchester, IL 60154

RE: The tariff classification of a “My First World Map”, “Bears in the Kitchen” and “Dress Up Bears” from an unknown country.

Dear Ms. Fletcher:

In your letter dated August 11, 2003, you requested a tariff classification ruling.

You submitted a sample of “My First World Map” identified as item number K3444, and photographs of “Bears In The Kitchen” identified as item number K3342, and “Dress Up Bears” identified as item number K3343. “My First World Map” consists of a folding paperboard magnetic panel printed with representations of the continents of the world that measures approximately 22-1/2 inches in height and 35 3/8 inches in length and has holes in its corners for hanging on a wall. Also included are 56 magnetic tiles depicting 21 children, 20 animals, and various modes of transportation that adhere to the magnetic panel and a 10 page booklet that introduces children to the people and cultures of the world.

“Bears in the Kitchen” consists of a folding paperboard magnetic panel printed with a representation of a kitchen that measures approximately 14-1/2 inches in height and 20-1/2 inches in length and has holes in its corners for hanging on a wall. Also included are 28 magnetic tiles depicting food and beverages found in a kitchen and bears that are served the food. The set encourages manipulative play for a child as he/she learns food preparation by arranging the various articles on the magnetic panel.

“Dress Up Bears” consists of a folding paperboard magnetic panel printed with a representation of a bedroom that measures approximately 14-1/2 inches in height and 20-1/2 inches in length and has holes in its corners for hanging on a wall. Also included are 22 magnetic tiles of clothes, hats, shoes, various weather patterns, and a bear. The set encourages manipulative play for a child as he/she dresses the bear to match the weather conditions.

The applicable subheading for “My First World Map” identified as item number K3444 will be 4905.99.0000 HTS, which provides for “Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed: Other: Other.” The rate of duty will be free.

The applicable subheading for the “Bears in the Kitchen” identified as item number K3342, and “Dress Up Bears” identified as item number K3343 will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.” The rate of duty will be free.

We are unable to rule on the “Mini Max” identified as item number K3413 and “Princess Max” identified as item number K3412 without samples of these items. In addition, for future ruling requests please state the country of origin for each item submitted and list a return mailing address for the ruling letter to be mailed to. When the samples for the “Mini Max” and the “Princess Max” are available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include the samples and all of the material that we have returned to you and mail your request to the Bureau of Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. 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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