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NY K87394




July 15, 2004
CLA-2-95:RR:NC:SP:225 K87394

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000; 9503.70.0000; 9503.49.0000; 4911.99.8000

Ms. Michelle Pankan
ThePaperMagicGroup, Inc.
100 North Sixth Street, Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of Counting Chips, Linking Shapes, Animal Counters, Connecting Spelling Tiles, and Shapes & Lace from China.

Dear Ms. Pankan:

In your letter dated June 28, 2004, you requested a tariff classification ruling.

You submitted the following samples:

Item number 487280, Counting Chips, consists of 200 round 1” plastic chips of five different colors that will be used to teach children how to count, sort, and match. The plastic chips will be sold in a 5-1/2” plastic jar with a screw-on lid.

Item number 480980, Linking Shapes, consists of 200 pieces in various geometric shapes that are designed for manipulation by a child and linked together to develop motor skills and teach shape recognition. A child will derive amusement from manipulating the shapes even if no actual learning takes place. The shapes will be sold in a 5-1/2” plastic jar with a screw-on lid.

Item number 487270, Animal Counters, consists of 100 three-dimensional plastic animal-shaped pieces in five different colors that a child can play with for amusement while sorting by color and shape. The animals will be sold in a 5-1/2” plastic jar with a screw-on lid.

Item number 481350, Connecting Spelling Tiles, consists of 156 one-inch square plastic tiles imprinted with letters and shapes. A child can connect these tiles to form words and read them aloud to develop basic word recognition and reading skills. The tiles will be sold in a 5-1/2” plastic jar with a screw-on lid.

Item number 481320, Shapes & Lace, consists of 72 plastic geometric pieces and four laces that a child can use to learn to how to weave by pulling the lace in and out of holes in the plastic pieces. The child will derive amusement manipulating the lace and the plastic pieces even if no actual learning takes place. The shapes and lace will be sold in a 5-1/2” plastic jar with a screw-on lid.

The applicable subheading for item number 487280, Counting Chips, will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of plasticsoffice or school supplies. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for item number 480980, Linking Shapes, and item number 481320, Shapes & Lace, will be 9503.70.0000, HTS, which provides for Other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free.

The applicable subheading for item number 487270, Animal Counters, will be 9503.49.0000, HTS, which provides for Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other. The rate of duty will be free.

The applicable subheading for item number 481350, Connecting Spelling Tiles, will be 4911.99.8000, HTS, which provides for Other printed matter, including printed pictures and photographs: Other (than certain specified kinds). 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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