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NY J81614

March 6, 2003

CLA-2-95:RR:NC:SP:225 J81614


TARIFF NO.: 9503.70.0000

Ms. Cari Grego
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320

RE: The tariff classification of a “Fun With Money” toy set from China.

Dear Ms. Grego:

In your letter dated February 14, 2003, you requested a tariff classification ruling.

The sample submitted, SKU 810012, “Fun With Money”, is a toy set that consists of a book of eight illustrated bound paperboard pages and an attached polyvinyl chloride (PVC) envelope with a snap closure that holds plastic coins of various denominations. Each page depicts a situation (buying various priced toys, school supplies, and ice cream) that requires a child to interact with the illustrations and calculate the correct amount of change to be used for the purchase, and answer follow-up math questions. Although you suggest the item should be classified in Chapter 49 of the Harmonized Tariff Schedule (HTS), this office believes it is more properly classified in Chapter 95, HTS, as an educational toy designed for a child to learn about money by role-playing as a grown-up in a store. Note 1 (c) of Chapter 49 excludes goods classifiable in Chapter 95.

The applicable subheading for SKU 810012, “Fun With Money”, 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.

We are unable to rule on the other items mentioned in your letter, “Me and My Body”, “What Time Is It?” and “My Lace-Up Book” without samples. Should you still wish rulings on these items, please resubmit your ruling request with these samples.

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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