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NY K86910

June 14, 2004
CLA-2-95:RR:NC:SP:225 K86910


TARIFF NO.: 9503.90.0080

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a “Light Up and Learn” from China.

Dear Ms. Aldinger:

In your letter dated June 3, 2004, you requested a tariff classification ruling.

You submitted a sample of a “Light Up and Learn” identified as item number 936445. The item is an interactive educational toy designed to teach pre-school children concepts such as learning shapes and numbers, counting, song melodies, etc. in an amusing way.

The item consists of a plastic lion molded to a plastic chalkboard with five light-up buttons, and a plastic ladybug as the on/off switch. The five buttons are in the shape of a yellow heart, a red triangle, a purple square, a green star, and a blue circle. When the child moves the ladybug to the “on” position, the buttons light up and an automated voice says “Let’s Play” and asks the child to select one of the five activity buttons. When one of the buttons is then pressed, for example the “counting” button, an automated voice says, “Let’s learn counting.” The automated voice then commands the child to press the counting button a certain number of times. If the button is pressed the correct number of times, the automated voice will inform the child he/she is correct, followed by music and flashing lights. Conversely, the automated voice will inform the child if the button was pressed the wrong number of times, and the child will be commanded to “try again.” The other four activity buttons operate in a similar fashion. The item requires three “AA” batteries that are included, and is designed for a child 3 years of age and older.

Although the toy is intended to educate a child, the child will be amused and derive play value simply by pushing the various buttons and listening to the music and watching the flashing lights even if no actual learning takes place.

Your sample is being returned upon your request.

The applicable subheading for the “Light Up and Learn” identified as item number 936445 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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