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NY 807032

March 14, 1995

CLA-2-39:S:N:N6:221 807032


TARIFF NO.: 3926.10.0000; 9503.90.0030

Mr. Louis Sher
Kaidy Educational Resources
1323 Columbia Dr., #307
P.O. Box 831853
Richardson, TX 75083-1853

RE: The tariff classification of the "PieCulator," "BarCulator" and "Tangram" from China.

Dear Mr. Sher:

In your letter dated February 15, 1995, you requested a tariff classification ruling.

The PieCulator and BarCulator are hands-on teaching tools used to demonstrate fractions. The PieCulator and BarCulator consist of plastic pieces representing fractions from 1/2 to 1/24. The BarCulator contains a ruler and the PieCulator contains a circular measuring instrument.

The Tangram is a seven piece toy consisting of plastic triangles, a square and a rhomboid. The pieces can be manipulated to form over 300 characters and 1,000 different patterns.

You have suggested classification in the provisions for toys in chapter 95. We agree that the Tangram is classified in chapter 95. The PieCulator and BarCulator, however, are primarily teaching tools with minimal play value, and are not principally designed for amusement but rather for instruction.

The applicable subheading for the PieCulator and BarCulator will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, office or school supplies. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the Tangram will be 9503.90.0030, HTS, which provides for other toys (except models), not having a spring mechanism. The rate of duty is free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport

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