The tariff classification of Pocket Travel Math Wizard, Item# 3264 from China

N009862 May 8, 2007 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Joann Hobbs JA-RU Inc. 4030 Phillips Highway Jacksonville, FL 32207 RE: The tariff classification of Pocket Travel Math Wizard, Item# 3264 from China Dear Ms. Hobbs: In your letter dated April 9, 2007, you requested a tariff classification ruling. The sample submitted, Pocket Travel Math Wizard, consists of a non-electronic gadget that resembles a calculator. Each of the 81 buttons represents a simple subtraction problem (e.g. “9-8”). The answers to the problems are on the perimeter of the toy and also appear when the button is pressed. This toy allows a child to look at a math problem and guess the answer. Once the answer is given, the child can press the button and the correct answer will appear in the box. The applicable subheading for the Pocket Travel Math Wizard will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tricycles, scooters, pedal cars… other toys… parts and accessories thereof…Other. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division