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NY M85575




August 02, 2006

CLA-2-95:RR:NC:SP:225 M85575

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080

Ms. Marianella Tomasio
Innovative Kids
Division of Innovative USA
18 Ann Street
Norwalk, CT 06854-2258

RE: The tariff classification of a “Silly Story Laboratory” from China.

Dear Ms. Tomasio:

In your letter dated July 24, 2006, you requested a tariff classification ruling.

You submitted a sample of the “Silly Story Laboratory” identified as ISBN 1-58476-474-0, which is being returned upon your request. The item consists of an 18-page spiral book, hundreds of word tiles that adhere to the book’s pages and a marker. The word tiles and marker are kept in a storage tray that is attached to the book. When the book is laid flat, the left side of the book features scenes depicting activities in a park, at a carnival, at a beach, etc. while the pages on the right side features sentences with blank spaces that pertain to the activities on the opposite page. The child then engages in manipulative play by adhering the word tiles to the blank spaces to create nonsensical sentences and produce their own silly stories. For further amusement, a child can use the marker to draw goofy pictures on the book’s wipe-off pages to illustrate their silly stories. The item is considered an educational toy that provides manipulative play for a child learning about sentence construction in an amusing fashion.

The applicable subheading for the “Silly Story Laboratory” identified as ISBN 1-58476-474-0 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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