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NY K81274

November 28, 2003
CLA-2-95:RR:NC:SP:225 K81274


TARIFF NO.: 9503.90.0080

Ms. Jean Hillan
Traffic Manager
Innovative Kids
18 Ann Street
Norfolk, CT 06854

RE: The tariff classification of “Monster Munch” from China.

Dear Ms. Hillan:

In your letter dated November 17, 2003, you requested a tariff classification ruling.

You submitted a sample of the “Monster Munch” identified as ISBN: 1-58476-265-9. The item consists of a 14 page illustrated cardboard book with cutouts that measures approximately 11-1/2 inches in height x 9-1/2 inches in width x 1 inch in thickness, with one-hundred cardboard square pieces. These pieces are stored inside a storage compartment on the inside cover, which also doubles as the monster’s open mouth on the outside cover of the book. Above the monster’s open mouth are the words, “Monster Munch. 100 Things for Monster’s Lunch!”

Each page of the book features the open-mouthed monster in various areas of the house (living room, bathroom, laundry room, and kitchen) with instructions to feed him various objects found in those rooms. This is accomplished by tossing the cardboard square pieces into the monster’s mouth in the various quantities requested on top of each page. For example, when the monster is rampaging through the bathroom, the instructions call for him to be fed “ten things for lunch.” Depicted are a bar of soap, a toothbrush, a rubber duck, a roll of toilet paper, and a hairdryer. Each object is assigned a value of 2. Therefore, two cardboard square pieces are thrown into the monster’s mouth for the five objects depicted. By following the instructions throughout the book, all 100 cardboard square pieces will have been fed to the monster by the time the last page of the book is reached.

The “Monster Munch” is an educational toy that provides hands-on learning for a child 4-7 years of age in counting to 100, counting in sets, object recognition, and matching and sorting. It is intended that use of the item will encourage a child to learn counting through manipulative play in an amusing fashion.

Your sample is being returned upon your request. However, the accompanying product line catalogue will be retained for our office files.

The applicable subheading for the “Monster Munch” identified as ISBN: 1-58476-265-9 will be 9503.90.0080, 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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