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NY L84756




May 13, 2005

CLA-2-39:RR:NC:N2:221 L84756

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880

Mr. Dennis Morse
BDP International, Inc.
2721 Walker Avenue, N.W.
Grand Rapids, MI 49504

RE: The tariff classification of a Magic Math Machine from China.

Dear Mr. Morse:

In your letter dated May 6, 2005, on behalf of Meijer Distribution, you requested a tariff classification ruling.

The submitted sample is identified as a Magic Math Machine, item #071736. The product is designed to aid children in learning multiplication. The teaching aid consists of a rectangular plastic board with 81 plastic keys. A simple multiplication problem (such as 8x2 or 5x6) 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 board performs no calculations; the answers are pre-printed. The board is not electrical and requires no batteries to function. The packaging box indicates that the Magic Math Machine is also available in versions that teach division and addition/subtraction.

The sample is being returned as you requested.

The applicable subheading for the Magic Math Machine 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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