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NY B82535




March 5, 1997

CLA-2-49:RR:NC:SP:234 B82535

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.99.8000

Mr. Christian Wadsack
330 East 38th Street, # 18N
New York, NY 10016-2771

RE: The tariff classification of reading and math activity kits from Germany.

Dear Mr. Wadsack:

In your letter dated February 16, 1997, you requested a tariff classification ruling. Two samples were submitted and are being returned to you.

The first item, identified as a "Reading Fun Kit," is described as a hands-on, creative learning tool designed to help children of primary school age acquire reading and spelling skills by allowing them to "build" and "create" words. It consists of a hinged, 4 1/2" x 10" x 1 1/2" plastic-and-wood box containing a large assortment of small rectangular pieces of white plastic sheeting, each of which has been printed with a letter of the alphabet, a combination of such letters, or a punctuation symbol. Also included is a grooved, folding paperboard display board/stand, upon which the letters are to be placed and rearranged to form words, phrases, etc. Captioned storage compartments within the box allow the printed pieces to be neatly organized for convenient identification, storage and retrieval.

The second item, "Math Fun Kit," is essentially the same type of product, except that the plastic pieces are printed with numerals and other symbols which are to be placed on the display board in various ways to help foster an understanding of basic mathematics.

The applicable subheading for the "Reading Fun Kit" and the "Math Fun Kit" will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) printed matter. The rate of duty will be 3.4%.

You also ask whether, in the event that you start a business, this ruling can be "transferred" to it. For the merchandise described herein, the classification given in this ruling will remain valid unless it is modified or revoked (in which case you would be notified). Nevertheless, if at some future time you expect to commence importing the merchandise using a different importer name and/or identification number, you may then, if you wish, request that we issue a new letter acknowledging the particulars of that circumstance.

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 Carl Abramowitz at 212-466-5733.

Sincerely,

Gwenn Klein Kirschner

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