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NY H89956

April 17, 2002

CLA-2-49:RR:NC:SP:234 H89956


TARIFF NO.: 4911.99.6000

Mr. Dennis Shostak
The Paper Magic Group, Inc.
100 North Sixth Street, Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of a child’s “learning kit,” consisting of printed matter and adhesive tape, from China.

Dear Mr. Shostak:

In your letter dated March 25, 2002, you requested a tariff classification ruling.

A sample identified as item #484080, “Learning Kit – Sentence Building,” was submitted for our examination. It is a retail package containing a number of small, stiff paper rectangles, each printed with a word, as well as some irregular shapes, each printed with a picture. The printing appears to have been done by a lithographic process. Also included in the package are some ½-inch-square fastening tapes having hook-and-loop style faces and pressure-sensitive adhesive backs.

It appears that the tapes are to be affixed (using their adhesive sides) to the rear surfaces of the printed paper rectangles and shapes, which can then be temporarily attached to a special “learning mat.” (The latter is not included in this kit and evidently must be purchased separately by the consumer.) The kit is designed to encourage the user to learn how to “build” sentences and associate words with pictures. The hook-and-loop fasteners allow the words and pictures to be placed securely on the mat but also permit them to be interchanged, removed or repositioned as desired.

The applicable subheading for the #484080 “learning kit” will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) printed matter: printed on paper in whole or in part by a lithographic process. The rate of duty will be 0.1%.

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 646-733-3037.


Robert B. Swierupski

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