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NY B 81828

February 20, 1997

CLA-2-49:RR:NC:2:234 B 81828


TARIFF NO.: 4911.99.8000

Ms. Angel L. Cooper
A. N. Deringer, Inc.
173 W. Service Road
Champlain, N.Y. 12919

RE: The tariff classification of a "learning board":"Educational Magic Squares", from China.

Dear Ms. Cooper:

In your letter dated January 29, 1997, on behalf of your client, Rismo Toys, Ltd., Pierrefons, PQ, Canada, you requested a tariff classification ruling. A sample was submitted, which will be returned, as requested.

The sample is a set ("goods put up in sets for retail sale") consisting of a printed paperboard sheet and a paintbrush.

The paperboard sheet, about 1.15 mm thick, is approximately 28 cm in length and 21.5 cm wide. It is three-hole punched, suggesting its ultimate placement in a looseleaf binding. It is printed on one surface with symbols (ice cream cones) representing quantity (three, four, etc.). There are ten (10) rows of cones. Immediately to the right of each row is a grey colored square which is printed with the number that corresponds to the number of cones. This printing is not visible until it is brushed with water.

To accomplish this, a small "paintbrush" is included. When the square dries, the printed number "disappears", and the set is ready to be used again.

The article is packaged for retail sale with a printed paper header that calls it "Educational Magic Squares", and illustrates its use. The essential character of this article is imparted to it by the printed paperboard sheet. The method of printing is not specified, but superficial examination of the sample does not reveal the characteristics of lithographic printing.

The applicable subheading for this product will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) printed matter. The rate of duty will be 3.4 percent.

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 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 this ruling, contact National Import Specialist Carl Abramowitz, at (212) 466-5733. Sincerely,

Gwenn Klein Kirschner

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