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NY I89018

December 6, 2002

CLA-2-95:RR:NC:SP:225 I89018


TARIFF NO.: 9503.90.0080

Mr. Anthony Cappelletti
United States Brokerage, Inc.
343 N. Wood Dale Road, Suite 201-D
Wood Dale, IL 60191

RE: The tariff classification of “The Learning ATM” from China.

Dear Mr. Cappelletti:

In your letter dated November 20, 2002, on behalf of Cook Communications Ministries, you requested a tariff classification ruling.

The sample submitted, Number 9-83450-284-2, “The Learning ATM”, is a plastic toy ATM machine that measures approximately 10 inches in height x 4-1/4 inches in width (at its widest width) x 7 inches in length. The item operates on two “AA” batteries that are not included. Two slots, located under a display screen, are designed to accept money of various denominations and automatically distribute the funds into “Giving”/“Savings”/ “Spending” accounts. The machine maintains a running balance of deposits and withdrawals and permits the child to estimate projected savings and reconcile debts. Two security cards may be inserted by the child to access their account. The item is intended as an educational toy that allows a child to role-play as an adult using an ATM machine.

The applicable subheading for Number 9-83450-284-2, “The Learning ATM”, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: 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 Alice Wong at 646-733-3026.


Robert B. Swierupski

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