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NY N009675




May 11, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.99.8000; 9503.00.0080

Ms. Janet Freese
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of educational spelling tiles and stringing beads from China.

Dear Ms. Freese:

In your letter dated March 20, 2007, you requested a tariff classification ruling.

The ruling was requested on Item #867490 “Connecting Spelling Tiles” and Item #867500 Stringing Beads”. A sample of both items was submitted for review.

The “Connecting Spelling Tiles” consist of 156 pieces of printed, not-toxic, hard plastic linking tiles. There are equal quantities of 52 printed, color-coded tiles, 1/8“ in thickness, divided among the red upper case letters, yellow lower case letters and blue associated word and picture tiles for educational use. The one inch square tiles will be sold at school specialty stores in a 6” x 3½“ labeled, see-thru plastic jar with a screw-on lid and snap-on carry handle. An instruction sheet is included providing ideas on various learning activities that can be taught to enhance a child’s word recognition and reading skills.

The “Stringing Beads” consist of 54 pieces of non-toxic, hard plastic beads in assorted shapes and colors and four 24-inch laces which allow the beads to be strung. The various shaped square, round, oval and rectangular beads are created in large sizes as a child safety measure. Threading beads in the primary colors of red, yellow, and blue, as well as, secondary colors of green and purple, will intensify the child’s ability to have fun while learning. To aid in the development of fine motor skills, activities of counting, sorting and matching can be met by the use of this toy. An instruction sheet is included with suggestions for further teaching exercises as an introduction to supplemental math skills of addition and subtraction. The stringing beads will be sold at school specialty stores in a 6” x 3½” labeled, see-thru plastic jar with a screw on lid and snap-on carry handle.

You also requested the quota status for this merchandise. The educational spelling tiles and stringing beads will not be subject to any quota restrictions under their respective Harmonized tariff Schedules of the United States (HTSUS).

The applicable subheading for Item #867490 “Connecting Spelling Tiles” will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), 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 #867500 “Stringing Beads” will be 9503.00.0080, Harmonized tariff Schedule of the United States (HTSUS), which provides for: Tricycles, scooterssimilar wheeled toysother toysparts and accessories thereofother. 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 Paul Garretto at 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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