The tariff classification of "Magic Math Boards" from China

NY 887955 July 13, 1993 CLA-2-39:S:N:N6:221 887955 CATEGORY: Classification TARIFF NO.: 3926.90.9590 Ms. Elizabeth Monaco Lanard Toys, Inc. 101 South Sterling Terrace P.O. Box 7722 Sugar Creek, MO 64054 RE: The tariff classification of "Magic Math Boards" from China Dear Ms. Monaco: In your letter dated July 2, 1993, you requested a tariff classification ruling. The Magic Math Boards are designed to aid children in learning addition, subtraction, multiplication and division. The boards consist of a rectangular plastic block with 81 plastic keys. A simple arithmetic problem (such as 2+2 or 4-2) is printed on each key. When the key is depressed, the answer becomes visible through the semi-opaque plastic key. The Magic Math Boards perform no calculations; the answers are pre-printed. The applicable subheading for the Magic Math Boards will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport