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NY L85720

June 22, 2005

CLA-2-95:RR:NC:SP:225 L85720


TARIFF NO.: 9503.60.2000

Ms. Jean Hillan
Innovative Kids
Innovative USA, Inc.
18 Ann Street
Norwalk, CT 06854

RE: The tariff classification of My Giant ABC Bath Book from China.

Dear Ms. Hillan:

In your letter dated June 10, 2005, you requested a tariff classification ruling.

You submitted a sample of ISBN #1-58476-356-6, My Giant ABC Bath Book, which is being returned upon your request. The item is a puzzle in the form of a foam book that can be used by a small child in the bath. The first page of the book features 13 circular depressions, each marked with a letter of the alphabet from A-M. The third page of the book features 13 circular depressions, each marked with a letter of the alphabet from A-Z. The middle page of the book is a storage compartment for circular foam puzzle pieces that match the shape of the depressions and are marked with a letter of the alphabet on one side and an image that corresponds with that letter on the reverse side. For example, a puzzle piece with the letter “A” would have an apple on its reverse side, the letter “B” would have an image of a bee on its reverse side, etc. The child will then insert the puzzle piece into the correct corresponding depression until the puzzle is completed with all 26 letters of the alphabet. The item is packaged inside an illustrated cardboard sleeve, and is intended for a child three years of age and older.

The applicable subheading for ISBN #1-58476-356-6, My Giant ABC Bath Book, will be 9503.60.2000, HTS, which provides for “Puzzles and parts and accessories thereof.” 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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