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NY L87133

August 30, 2005

CLA-2-95:RR:NC:SP:225 L87133


TARIFF NO.: 9503.70.0000

Mr. Samuel Helsel
The Learning Cubes, LLC
28 Boat Street
North Haledon, NJ 07508

RE: The tariff classification of “The Learning Cubes” from Taiwan.

Dear Mr. Helsel:

In your letter dated August 25, 2005, you requested a tariff classification ruling.

You submitted a sample of “The Learning Cubes” (no item number), which is an educational toy set that consists of four different size cubes ranging from 3-1/8” on all sides to 4-5/8” on all sides that are made of corrugated paper. The cubes are printed with assorted colors, numbers and letters and permit insertion of one cube inside the other until all are encompassed within the largest cube. A small child may repeat the numbers and letters aloud or place the cubes next to each other to form simple words. However, even if no learning takes place a child will be visually stimulated by the various colored cubes and derive manipulative amusement by maneuvering the cubes inside one another.

The applicable subheading for “The Learning Cubes” will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, put up in sets or outfits, 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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