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NY E86264

September 20, 1999

CLA-2-95:RR:NC:SP:225 E86264


TARIFF NO.: 9503.70.0000

Mr. Andy Hong
Navystar (USA), Inc.
5026 Kendrick Court SE
Grand Rapids, MI 49512-9649

RE: The tariff classification of an educational toy set from Hong Kong

Dear Hong:

In your letter dated August 6, 1999, received in this office on August 23, 1999, you requested a tariff classification ruling.

A sample of the “ABC Tutor” and “Magnetic Spelling Board” was submitted with your inquiry. According to your letter, both items will be imported and packaged together as a set for retail sale. The “ABC Tutor” is an electronic apparatus encased in a portable plastic housing. The face of the unit is printed with letters of the alphabet and corresponding pictures. The child can select the mode of operation by pressing one of four buttons above the display. One can choose to hear letters of the alphabet repeated, questions asking the child to find the correct letter or object, and musical notes or tunes. The “Magnetic Spelling Board” consists of plastic letters with a magnetic backing and a metallic board on which words or brief sentences may be formed.

The articles, when imported retail packed, work together to create an educational toy set classifiable in Chapter 95.

The applicable subheading for the “ABC Tutor and Magnetic Spelling Board Set” 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.

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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