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March 17, 1999

CLA-2-95:RR:NC:SP:225 D87868


TARIFF NO.: 9503.70.0000; 6307.90.9989

Ms. Julie Kimball
Paper Magic Group
100 N. 6th St. Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of toys in sets, a fabric board, and pocket chart from China

Dear Ms. Kimball:

In your letter dated February 5, 1999, received in this office on February 16, 1999, you requested a tariff classifi-cation ruling.

Three styles of educational toys are identified as item #48700, “50 Counting Cats w/Cups,” item #48701, “50 Counting Dogs w/Cups,” and item #48404 “50 Counting Bears w/Cups.” Each set of articles consists of 50 plastic molded animal figures measuring one inch in height and five plastic cups. The animals and cups are color coordinated and are designed for children ages 4 and up. It is intended that use of the item will encourage color recognition and counting skills in an amusing fashion.

The “Flannel Board,” item #48401, is made of napped fabric and measures 30" X 40". It has three, sewn-in, loops along the top for hanging purposes. The textile board is intended to display fabric pieces (not included), representing letters, numbers, etc., which cling to the outer surface. The article is designed for educational purposes.

The “Pocket Chart,” item #48704, is made of nylon woven fabric and measures 34" X 52". It has ten clear plastic strips sewn in across the width of the article which serve as holders for sentence strips or word cards in a teaching environment. The essential character of this article is imparted by the nylon woven fabric.

The mock-up sample of item #48100 (submitted for item #48101), “Flash Card Variety Pack 144 Cards,” is unacceptable to make an appropriate classification determination. The nature of the product requires examination of an actual production sample of each card style. We have returned this sample to you under cover letter NY D88058, dated March 10, 1999. Enclosed are the samples which were submitted with this inquiry. The applicable subheading for the counting figures with cups, items #48700, #48701, and #48404, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free.

The applicable subheading for the “Flannel Board,” item #48401, and “Pocket Chart,” item #48704, will be 6307.90.9989, HTS, which provides for other made up articles...other. The rate of duty will be 7 percent ad valorem.

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 212-637-7028.


Robert B. Swierupski

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