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NY N023060




March 7, 2008

CLA-2-39:OT:RR:E:NC:N2:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000

Mr. Kevin Lanotte
SEKO Worldwide
18150 East 32nd Place
Aurora, CO 80011

RE: The tariff classification of an educational aid from China

Dear Mr. Lanotte:

In your letter dated February 7, 2008, on behalf of Claytronics, Inc., you requested a tariff classification ruling.

The product is identified as a “multi-sensory tray.” It is a rectangular tray that measures approximately 5 inches by 7 inches with a shallow well and raised edges. It is designed to be used with letter and number cards and modeling clay for developing writing skills in young children. The laminated cards fit in the well and the students shape the clay to trace around the letters and numbers printed on the cards. The well can also be filled with sand, shaving cream or rice so young students can manipulate materials of different consistencies. The trays are imported alone.

The applicable subheading for the tray designed for educational purposes will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plasticsoffice or school supplies. The rate of duty will be 5.3 percent ad valorem.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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