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NY 809195

May 12, 1995

CLA-2-95:S:N:N8:225 809195


TARIFF NO.: 9503.70.0030

Mr. Timothy F. Buntel
Import Department
Hasbro, Inc.
1027 Newport Ave.
P.O. Box 1059
Pawtucket, R.I. 02862-1059

RE: The tariff classification of a Creative Shapes Pegboard and a Magnetic Alphabet Board from China

Dear Mr. Buntel:

In your letter dated April 18, 1995 you requested a tariff classification ruling.

Item 2051.00, Creative Shapes Pegboard, is a large plastic unit, 16 by 12 inches, which has a plastic peg hole surface, a small compartment to hold the shapes, and a cut out area which allows the unit to be carried. A printed picture (four tow-sided design cards are provided) can be inserted beneath the peg surface, providing an outline. The child tries to match the shapes of the outline using the 32 play pieces consisting of 9 different molded plastic shapes.

Item 2050.00, Magnetic Alphabet Board, is a two sided plastic unit, 16 by 12 inches. One side consists of a magnetic surface cut into the shapes of the letters of the alphabet. The child fits the provided plastic letters into the cutout surface. The second side is a flat magnetic board. The child can arrange letters into words. There are the twenty-six letters of the alphabet plus ten more. There is an indent to allow portability and a storage space for the letters.

Both items, referred to as activity centers, are produced to be compatible with item 2054.00, All-In-One-Learning Center, which is a piece of furniture. However, the items are retail packed and will be imported and can be used separately. Although the units have a small storage capability and portability, they are not cases, but working surfaces. Your samples are returned as requested.

The applicable subheading for the two activity centers will be 9503.70.0030, Harmonized Tariff Schedule of the United States (HTS), 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 toys, put up in sets or outfits, and parts and accessories thereof: Other: Other. The rate of duty will be 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

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