The tariff classification of a "Let’s Play School" activity kit from China

N025926 May 7, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Marianella Tomasio Innovative Kids 18 Ann Street Norwalk, CT 06854-2258 RE: The tariff classification of a “Let’s Play School” activity kit from China Dear Ms. Tomasio: In your letter dated March 27, 2007, you requested a tariff classification ruling. You submitted a sample of the “Let’s Play School” identified as ISBN 978-1-58476-665-0. The “Let’s Play School” book becomes a flip-chart easel that creates an imaginary classroom space when opened. The interior of the book contains a 40 page spiral workbook with dozens of classroom appropriate activities, a dry-erase marker, 2 dry-erase report cards, a magnetic rewritable board, 6 animal magnets, 32 magnetic pattern blocks, 32 stickers, movable day, date, and month wheels, a clock with movable hands, and rewritable charts. The item is considered an educational toy that provides manipulative play lessons for a child who is learning both mathematical and verbal skills. The learning takes place in the context of practical lessons, for example reading the calendar, telling time, shopping and making change, and creating shapes and patterns. The sample will be returned, as requested. The applicable subheading for the “Let’s Play School” activity kit will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; 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 James Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division