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NY B89067

September 23, 1997

CLA-2-95:RR:NC:SP:225 B89067


TARIFF NO.: 9503.90.0045

Mr. Dave A. Ryan
Fritz Companies, Inc.
100 Americana Way
P.O. Box 147
Sweetgrass, MT 59484

RE: The tariff classification of educational toys from Canada

Dear Mr. Ryan:

In your letter dated August 26, 1997 you requested a tariff classification ruling.

An illustrated brochure accompanied your inquiry. In a phone conversation you had selected five products which this ruling letter will address. The "Rainbow Counter" - ED9600 consists primarily of an abacus to assist children in developing mathematical skills. A small chalkboard, with pre-printed numerals across the top, is included to practice writing numbers.

The products "Bronto Billie" - ED3001 and "Stella Stegasaurus" - ED3002 are wire sculptured dinosaur representations on a wooden base. Beads are permaently threaded on the colored wires but are easily manipulated along the dinosaur profiles. These articles encourage motor skill development, color recognition and hand/eye coordination.

The "Happy Trails Magnetic Sand Table" - ED9790 is comprised of a wooden table, sand, magnetized marbles and vehicles. The table measures 22" high by 29" square and incorporates a sunken table top filled with sand. A clear, flat, acrylic top seals in the sand, marbles and vehicles to allow for clean play indoors. Magnets are permanently affixed to wires wound around the table legs for use by the child to maneuver the magnetized vehicles and marbles within the sand unit.

The "Monster Mountain Table" - ED6000 is a wooden table with colored wires permanently fixed into the table surface. The wires are threaded with colored beads and take on various configurations for imaginative play. A child can manipulate the beads to slide along spiral shaped wires and watch as beads at the top of an arc gravitate down the wire on their own.

Educational items, for children, classifiable as toys generally cause the child to develop motor skills, and some recognition of color, shape, sound, etc. They rely upon self learning, creative imagination and trial and error. Use of the item must provide play value even if the child never comprehends any educational concepts. In the case of the above toys manipulative play is the core feature of each article. Any educational benefits received as a consequence of their use is viewed as secondary in nature.

The applicable subheading for the "Rainbow Counter" - ED9600, "Bronto Billie" - ED3001, "Stella Stegasaurus" - ED3002, "Happy Trails Magnetic Sand Table" - ED9790 and "Monster Mountain Table" - ED6000 will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free.

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 Alice J. Wong at 212-466-5538.


Robert B. Swierupski

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