The tariff classification of a plastic tray for teaching cards from Hong Kong.

NY L82088 March 2, 2005 CLA-2-39:RR:NC:SP:221 L82088 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Annelori Roder Seko Customs Brokerage, Inc. 18150 E 132nd Avenue Aurora, CO 80011 RE: The tariff classification of a plastic tray for teaching cards from Hong Kong. Dear Ms. Roder: In your letter dated January 26, 2005, on behalf of Claytronics, Inc., you requested a tariff classification ruling. A sample was provided with your letter. The plastic tray is for use with a product called “Handwriting Without Tears,” which is a set of teaching cards, modeling clay and a plastic tray. This product is used to teach young children how to write letters. The trays are often imported separately from the cards and clay, and this ruling applies only to such separately imported trays. You suggest classification in subheading 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS). This subheading provides for tableware and kitchenware of plastics. The handwriting tray does not meet the description of tableware or kitchenware. You also ask whether there is a duty free classification for educational tools. There is no duty free provision for these products. The applicable subheading for the plastic trays will be 3926.90.9880, 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 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division