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NY F88597

June 30, 2000

CLA-2-39:RR:NC:SP:221 F88597


TARIFF NO.: 3926.10.0000; 9503.70.0000; 9503.90.0045

Mr. John D. Colomaio
Trans-Border Customs Services, Inc.
625 Delaware Avenue, Suite 210
Buffalo, NY 14202

RE: The tariff classification of a demonstration clock dial, quiet counters, sorting rings, attribute blocks and attribute buttons.

Dear Mr. Colomaio:

In your letter dated June 13, 2000, on behalf of Instructional Materials Group L.L.C., you requested a tariff classification ruling.

Samples were provided with your letter. The demonstration clock dial is used to teach time. The hands on the clock face are moved manually; the clock dial does not keep time. The quiet counters are flat round plastic pieces. They can be used by teachers to show counting. The sorting rings are composed of plastic and unfold to form round rings. The sorting rings can be used to sort other products by attributes such as shape and color. The attribute blocks are plastic pieces in various shapes, such as rectangles, triangles, circles and various polygons. They are packaged together for retail sale. The attribute buttons are buttons of various shapes and colors packaged with a textile string for lacing through the buttons.

You suggest classification in heading 9023 for the demonstration clock dial, sorting rings, attribute blocks and attribute buttons. However, the Harmonized System Explanatory Note to 9023 excludes “(a)rticles designed for both recreational and demonstrational purposes” While the attribute blocks and sorting rings can be useful in a teacher’s explanation of simple concepts such as shape, sorting and counting, the “Activities” books sold on the same catalog page for each make it clear that these articles are also used by children both by themselves and with others to put together different shapes and configurations, a traditional childhood activity. While a teacher can use them to explain simple concepts, they are not suitable only for that use, as required by heading 9023. Compared to the examples in the Explanatory Notes to 9023, these items are much less sophisticated and are not used to demonstrate any specific principle, such as the “color composition of white light,” which is the purpose of the Newton’s disc which you cite. The demonstration clock dial and attribute buttons are classified as toys in heading 9505. Legal Note 1(k) of chapter 90 precludes from chapter 90 articles of chapter 95.

You also suggest classification in heading 9504 for the quiet counters. However, the counters are not identifiable as a game piece. They are simply flat round shapes.

The country of origin was not stated in your letter. The rates of duty provided below apply to the merchandise when it is produced in a country with which the United States has Normal Trade Relations.

The applicable subheading for the attribute blocks, sorting rings and the quiet 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 attribute buttons 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.

The applicable subheading for the demonstration clock dial will be 9503.90.0045, HTS, which provides for other toys and models. 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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