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HQ 088633

May 14, 1991

CLA-2 CO:R:C:F 088633 STB


TARIFF NO.: 9503.90.6000

Mr. Lorne Schemmer, President
Buff Marketing Limited
1289 Keith Road
West Vancouver
British Colombia V7T 1N1

RE: The Amazing Arithmos

Dear Mr. Schemmer:

This letter is in response to your request, dated January 11, 1991, concerning the tariff classification of an item known as "The Amazing Arithmos." A sample was included with your request.


The item in question is a visual learning aid for basic mathematics. It is constructed of a nylon polypropylene frame with numbered squares attached to bars. The item is used as a learning aid in school classrooms and by individual children aged three to twelve years on their own, i.e., at home. Its purpose is to allow the individual to see mathematical operation in a visual form and thus enhance the learning of math. The company literature states that "[M]athematics becomes fun as they practice with the instrument." The packaging states that this item is "FOR HOME & SCHOOL."


What is the proper tariff classification of the item known as "The Amazing Arithmos?"


The General Rules of Interpretation (GRI's) set forth the legal framework in which merchandise is to be classified under the HTSUSA. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise
required, according to the remaining GRI's taken in order. In this instance, the merchandise can be classified by reference to GRI 1.

Heading 9503, HTSUSA, provides for "other toys." The Explanatory Notes to Heading 9503 state, in pertinent part, as follows:

This heading covers:

(A) All toys not included in headings 95.01 and 95.02. Many of the toys of this heading are mechanically or electrically operated.

These include:

(14) Toy counting frames (abaci).

(17) Educational toys (e.g. toy chemistry, printing, sewing and knitting sets).

The item in question is very similar to an abacus which is specifically provided for in the Explanatory Notes to Heading 9503, HTSUSA. Additionally, the fact that other educational toys are specifically provided for in this heading demonstrates that items will not necessarily be eliminated from classification in the toy provision merely because these items may possess educational value.


The item known as "The Amazing Arithmos" is properly classified under subheading 9503.90.6000, HTSUSA, the provision for other toys, reduced-size ("scale") models and similar recreational models, working or not, puzzles of all kinds, and accessories thereof, other, other toys (except models), not having a spring mechanism. The applicable rate of duty is 6.8% ad valorem.

Goods classified under subheading 9503.90.6000, HTSUSA, which have originated in the territory of Canada, will be
entitled to a reduced duty of 4.7% pursuant to the United States-Canada Free Trade Agreement upon compliance with all applicable regulations.


John Durant, Director

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