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NY K86195

May 21, 2004
CLA-2-95:RR:NC:SP:225 K86195


TARIFF NO.: 9503.90.0080

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

RE: The tariff classification of an educational toy from China.

Dear Ms. Hillan:

In your letter dated May 12, 2004, you requested a tariff classification ruling.

You submitted a sample of a Big Book of Clues From A to Z identified as ISBN 1-58476-218-7. The item consists of a 20 page illustrated cardboard book that measures approximately 12 inches in height x 9-1/2 inches across x 3/8 inches in thickness. The book has color images of people, animals, objects, etc. on each page, along with a “flap.” Behind the flap is the answer to a question asked on the outside of the flap. The flaps are arranged in alphabetical order, so the first question pertains to the letter A: “It has 2 wings and it is white.” The child will then scan the objects on the page (or the adjoining page) to find a white object starting with the letter A. After the child makes the choice, he/she will lift up the flap on the page to see if it is the correct answer. In this case, the word “airplane” is hidden behind the flap accompanied by a picture of it. Subsequent pages of the book may have several flaps, with the child required to find several objects.

The Big Book of Clues From A to Z is an educational toy that provides manipulative play for a child 4-7 years of age. It is intended that use of the item will develop reading skills and shape and object recognition 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 Big Book of Clues From A to Z identified as ISBN 1-58476-218-7 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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