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March 5, 1999

CLA-2-39:RR:NC:SP:221 D88059


TARIFF NO.: 3926.10.0000; 4911.99.6000; 9503.60.2000

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

RE: The tariff classification of plastic educational items from China.

Dear Ms. Kimball:

In your letter dated February 4, 1999, you requested a tariff classification ruling.

Five samples were provided with your letter. The fraction circles (item 48702) consist of six plastic circles, each divided into equal fractions. The fraction circles are used to teach children fractions. The counters (item 48712) are plastic coin-shaped items of various colors used to teach children to count, match and sort. The upper case tiles (item 48721) and the lower case tiles (item 48722) are plastic rectangular shapes, each covered with paper and printed with a letter of the alphabet. These shapes are used for letter recognition and spelling activities. The tangrams (item 48703) are puzzles consisting of plastic geometric shapes.

The applicable subheading for the fraction circles and the counters will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, office or school supplies. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the upper and lower case tiles will be 4911.99.6000, HTS, which provides for other printed matter...other, printed on paper in whole or in part by a lithographic process. The rate of duty will be 0.2 percent ad valorem.

The applicable subheading for the tangrams will be 9503.60.2000, HTS, which provides for other toys: puzzles and parts and accessories thereof: other. 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 Joan Mazzola at 212-637-7034.


Robert B. Swierupski

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