United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J84697 - NY J84810 > NY J84806

Previous Ruling Next Ruling
NY J84806

May 23, 2003

CLA-2-95:RR:NC:SP:225 J84806


TARIFF NO.: 9503.90.0080

Ms. Patty Kittel
Target Customs Brokers, Inc.
1000 Nicollet Mall
Minneapolis, MN 55403

RE: The tariff classification of Magnaphonics™ from China.

Dear Ms. Kittel:

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

You have submitted a sample of Magnaphonics™ identified as item number 42410, and designed as an electronic educational toy for a child aged four years and older. The item consists of a rectangular plastic housing with a clear plastic surface covering a “board” that has circular lettered depressions. Also inside, are 1” round tiles with a letter of the alphabet on each one. Using an attached stylus with a magnet inside, a child can move the letter tiles by dragging the stylus across the clear plastic surface which, in turn, pulls the intended letter tile into the correct corresponding lettered board depression. The child can also engage in four modes of play: “Sing it” (a child can sing along with songs about each letter and sound); “Find it” (a child plays find the letter games); “Sound it out” (a child phonetically repeats different letter combinations); and “Spell it” (an interactive spelling tutor helps the child learn to spell 600 of the most common words taught from preschool through first grade). An on/off/reset switch on the back of the toy allows a parent to adjust the learning level of the toy as the child progresses. Although the toy is intended to educate a child regarding word sounds, word pronunciations and word spelling, a child will be amused and derive play value simply by moving the letters around even if no actual learning takes place.

Your sample is being returned upon your request.

The applicable subheading for item number 42410, Magnaphonics,™ 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

Previous Ruling Next Ruling

See also: