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NY K87782




August 5, 2004
CLA-2-39:RR:NC:SP:221 K87782

CATEGORY: CLASSIFICATION

TARIFF NO. 3926.90.9880

Ms. Joan Mosqueda
JA-RU, Inc.
4030 Phillips Highway
Jacksonville, FL 32207

RE: The tariff classification of plastic addition magic boards from China.

Dear Ms. Mosqueda:

In your letter received in this office on July 13, 2004, you requested a classification ruling.

The submitted sample is identified as item number 99999. It is an Addition Magic Board made of plastic. The math board is designed to aid children in learning addition. The board consists of a rectangular plastic block with 81 plastic keys. A simple math problem (such as 8+2 or 5+6) is printed on each key. When the key is depressed onto a post below, the answer becomes visible through the semi-opaque plastic key. The math board performs no calculations; the answers are pre-printed. The math board is not electrical and requires no batteries to function.

The applicable subheading for the Addition Magic Board will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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