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NY L82030




February 3, 2005

CLA-2-49:RR:NC:SP:234 L82030

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.99.8000; 4903.00.0000; 4901.99.0093; 9503.90.0080; 9503.70.0000

Ms. Jodi Locher
The Paper Magic Group, Inc.
100 N. Sixth Street, Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of various educational products for children, from China.

Dear Ms. Locher:

In your letter dated January 21, 2005, you requested a tariff classification ruling. Samples of five products were submitted for our examination.

Product # 481420, “Alphabet Circus,” is a retail package containing several items meant to be used together to help a child learn letters and phonics: 52 hard-plastic tiles printed with letters of the alphabet, 36 printed paper flash cards, 1 printed paper “learning board,” a selection of printed paper stickers, some printed paper cutouts, and an instruction sheet. For tariff classification purposes, this product will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the printed plastic tiles, which appear to be the principal components used in the suggested learning activity.

Accordingly, the applicable subheading for the complete #481420 “Alphabet Circus” kit will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) printed matter. The rate of duty will be Free.

Product # 475020, “Matching & Sequencing Flip Book,” is a 4” x 10” spiral-bound book containing three adjacent stacks of paperboard pages printed with various pictures. This arrangement allows the user to alter the combination of three pictures that can be viewed or displayed, side-by side, at any given time. The product is designed to encourage a young child to match like objects (e.g., three animals, three musical instruments, etc.) and discover sequences.

The applicable subheading for the #475020 “Matching & Sequencing Flip Book” will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for children’s picture, drawing or coloring books. The rate of duty will be Free.

Product # 475010, “Spelling and Counting Flip Book,” has the same type of construction as the previous item, but in this instance most of the pages are printed with letters of the alphabet, numerals and words. The article is designed to help a young child learn to spell and count.

The applicable subheading for the # 475010 “Spelling and Counting Flip Book” will be 4901.99.0093, HTS, which provides for other (than certain enumerated) printed books containing 49 or more pages each. The rate of duty will be Free.

Product # 480190, “Learning Clock,” is a retail package containing a plastic-and-paper toy clock with hands that can be moved manually, a 16-page “Telling Time” activity booklet, and a sheet of “reward stickers.”

The applicable subheading for the complete #480190 “Learning Clock” kit will be 9503.90.0080, HTS, which provides for other (non-enumerated) toys. The rate of duty will be Free.

Product # 481410, “Colors & Shapes Foam Sticker Activity Kit,” is a retail package containing a black-and-white line drawing, printed on an 11” x 17” sheet of heavyweight coated paper, together with an assortment of die-cut, pressure-sensitive plastic-foam shapes in various colors. The kit encourages a child to decorate the picture and learn about geometric shapes by manipulating the foam pieces provided.

The applicable subheading for the complete #481410 “Colors & Shapes Foam Sticker Activity Kit” will be 9503.70.0000, HTS, which provides for other (than certain enumerated) toys, put up in sets or outfits, and parts and accessories thereof. 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 Carl Abramowitz at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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