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NY C87252

May 22, 1998

CLA-2-85:RR:NC:1: 112 C87252


TARIFF NO.: 8519.99.0060; 8543.89.9695; 9503.70.0000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
Hemisphere Center
570 Routes 1&9 South
Newark, NJ 07114

RE: The tariff classification of various electronic devices from China

Dear Mr. Hoffacker:

In your letter dated April 24, 1998, on behalf of K.B. Toys, you requested a tariff classification ruling.

As indicated by the submitted samples, there are four specific items in question. The "Aqua Tunes" is described as a waterproof sport FM radio, is battery operated, and consists of an oval shaped housing with two earphones. The "Tiger TV Painter" is a battery operated electronic drawing pad which allows children to bring drawings to life through cable interface with a television set. Through the use of various function buttons and a plastic stylus, the user is able to select from pre-drawn pictures and backgrounds which can be used as the basis for their own drawings. There is also a musical feature which enhances the drawing process.

The "Talk n Learn LAPTOP Computer" is a battery operated electronic learning device which is designed to teach letters, numbers, shapes, counting and other logical thinking skills to pre-schoolers. The keyboard contains keys numbered 1 through 8, as well as geometrically shaped keys, and various function keys. Information is displayed on a small LCD screen. The "Gluestick Craft Kit" is a multi-activity craft set for children ages 8 and up. It contains a miniature glue gun, glue beads, sequins, wiggle eyes, imitation gems, buttons, colored paper, glitter, instructions and charts. This kit is designed for children to create a variety of items such as bookmarks, necklaces, bracelets, greeting cards, etc. This collection of articles, when imported retail packed, work together to create an educational toy craft set classifiable in Chapter 95.

The applicable subheading for the "Aqua Tunes" will be 8519.99.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other sound reproducing apparatus: Other. The rate of duty will be 0.8 percent ad valorem. The applicable subheading for the "Tiger TV Painter" and the "Talk n Learn LAPTOP Computer" will be 8543.89.9695, HTS, which provides for other electrical machines and apparatus, ..., not specified or included elsewhere in Chapter 85, HTS. The rate of duty will be 2.9 percent ad valorem. The applicable subheading for the "Gluestick Craft Kit" will be 9503.70.0000, HTS, which provides for other toys, put up in sets or outfits, and parts and accessories thereof. 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 David Curran at 212-466-5680.


Robert B. Swierupski

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