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May 10, 1999

CLA-2-49:RR:NC:SP:234 E81264


TARIFF NO.: 4911.99.8000; 4911.99.6000

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

RE: The tariff classification of printed articles for educational use, from China.

Dear Ms. Kimball:

In your letter dated April 20, 1999, you requested a tariff classification ruling. Three samples were submitted and are being returned to you as requested.

Item #48724 is a “Learning Set” consisting of 175 “number tiles,” each of which is a flat, one-inch square piece of hard white plastic whose face has been printed in black with a numeral (e.g., “2") or an arithmetic symbol (e.g., “+”). The tiles are put up for retail sale in a labeled plastic jar with twist-off cap.

The applicable subheading for the #48724 “Number-Tile Learning Set” 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 2.4%.

Item #48726 is a “Telling Time Learning Set” consisting of 240 hard-plastic discs measuring about 1 3/8" in diameter. Glued to the face of each disc is a round piece of paper which has been lithographically printed (with either words, numbers or a representation of a clock dial) to indicate a specific time of day (e.g., “eight ten,” “3:50”, etc.). The discs are put up for retail sale in a labeled plastic jar with twist-off cap.

Item #48100 is a “144 pc. Flash Card Variety Pack.” It is a retail blister pack containing four decks of lithographically printed paper flash cards (36 cards per deck). Three of the decks are devoted entirely to simple arithmetic equations, with each side of each card bearing a problem such as “5 + 2 = _.” The cards of the fourth (“bonus”) deck are printed with pictures intended to be used in a “memory game,” for which simple instructions are provided.

The applicable subheading for the #48726 “Telling Time Learning Set” and for the #48100 “Flash Card Variety Pack” will be 4911.99.6000, HTS, which provides for other (than certain enumerated) printed matter: printed on paper in whole or in part by a lithographic process. The rate of duty will be 0.2%.

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 212-637-7060.


Robert B. Swierupski

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