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NY K85101




April 22, 2004
CLA-2-95:RR:NC:SP:225 K85101

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.60.2000; 9503.90.0080; 9401.69.8010

Ms. Francine Marcoux
Hampton Direct Inc.
350 Pioneer Drive, P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of a “Wooden Snake Alphabet Puzzle”, an “Alphabet Turn & Learn” and “S/2 Children’s Stools” from China.

Dear Ms. Marcoux:

In your letter dated April 7, 2004, you requested a tariff classification ruling.

You submitted photographs of the following items:

Item number 25820, “Wooden Snake Alphabet Puzzle”, is a wooden multi-colored puzzle that measures approximately 5-5/8 inches in height and 8-3/4 inches across. Each of the 26 puzzle pieces is imprinted with a letter of the alphabet. When the puzzle pieces are correctly assembled, the puzzle resembles a coiled snake. The puzzle is designed for a child 3 years of age and older.

Item number 25950, “Alphabet Turn & Learn”, consists of a square frame that measures approximately 12-3/4 inches in height and 10-3/4 inches in width, and stands upright via an easel-style brace. The frame is filled with 6 rows of blocks imprinted with numbers and letters. Each block rotates, revealing additional letters, words and symbols on each side of the block. The item is designed as an educational toy for a child 3 years of age and older to help them learn the alphabet, word and sentence formation and number counting in an amusing fashion.

Item numbers 26500, 26502, 26504, “S/2 Children’s Stools”, consists of three styles of hand-painted wooden stools that measure approximately 7 inches in height and 8 inches in width. The stools are in the shape of a green frog (item number 26500), a pink pig (item number 26502) and a strawberry, with eyes, nose and a mouth (item number 26504). Each stool will be imported in a pair and are designed for a child 2-10 years of age.

The applicable subheading for Item number 25820, “Wooden Snake Alphabet Puzzle”, will be 9503.60.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Puzzles and parts and accessories thereof: Other.” The rate of duty will be free.

The applicable subheading for Item number 25950, “Alphabet Turn & Learn”, 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.

The applicable subheading for Item numbers 26500, 26502, 26504, “S/2 Children’s Stools”, will be 9401.69.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Seatswhether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Other: Other: Other, Household." 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.

Sincerely,

Robert B. Swierupski
Director,

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