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NY K87533




July 6, 2004
CLA-2-95:RR:NC:SP:225 K87533

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.99.8000; 9503.70.0000; 9503.90.0080

Ms. Michelle Pankan
The Paper Magic Group, Inc.
100 North Sixth Street, Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of tiles and toys 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 481340, Phonics Tiles, consists of 176 plastic 1” flat squares (“tiles”) of assorted colors that are packaged in a clear plastic container that measures approximately 6 inches in height and 3-1/2 inches in width. Each of the “tiles” is imprinted with a letter or letters of the alphabet. The “tiles” are intended as teaching tools to help a child learn letters and their sounds before advancing to learning word combinations, suffixes, prefixes, and rhymes.

Item number 482110, Foam Alphabet Blocks, consists of 30 foam blocks of assorted colors that measure approximately 1-1/2” on all sides and are packaged in a plastic container that measures approximately 8” in height and 5 inches in width. Each block is imprinted with numbers and letters of the alphabet, and are intended to help teach a child letter recognition and the A-B-Cs. A child will derive manipulative amusement from merely stacking, pushing, or tossing the brightly colored blocks even if no real learning takes place.

Item number 481540, U.S. Currency, consists of imitation play money in the form of printed bills in assorted dominations ranging from one dollar to one hundred dollars. The play money measures approximately 4-1/2 inches in length and 2 inches in width and bears a resemblance to real currency. The words “Educational Money” are printed across the top of the face of each bill and along the bottom on the reverse side. The paper play money is packaged in a clear plastic bag with a cardboard header. According to your letter, the imitation play money is intended for educational use by children, but it can also provide role play.

Item number 482060, Money Tray, consists of imitation play money in the form of 150 printed bills in assorted dominations ranging from one dollar to fifty dollars, and 109 plastic imitation coins ranging from pennies to dollars. The coins bear a resemblance to real coins and are packaged in a slotted plastic tray that separates the coins and bills by denominations and has a loop on top for hanging. According to your letter, the imitation play money is intended for educational use by children, but it can also provide role-play.

The applicable subheading for item number 481340, Phonics 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.

The applicable subheading for item number 482110, Foam Alphabet Blocks, 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 481540, U.S. Currency, and item number 482060, Money Tray, will be 9503.90.0080, HTS, which provides for Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other. The rate of duty will be free.

Due to the resemblance this play money bears to actual currency, we would suggest that you contact the United States Secret Service office for further information with regard to the applicability of 19 C.F.R. 12.48(a), and Title 18, Section 504 of the United States Code, which prohibits the importation of counterfeit currency.

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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