The tariff classification of an abacus from Mexico

N120556 September 14, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Stuart Kornbluth 16517 Mountain Street Lake Elsinore, CA 92530 RE: The tariff classification of an abacus from Mexico Dear Mr. Kornbluth: In your letter submitted August 25, 2010, you requested a tariff classification ruling. A detailed description of the abacus, both model numbers 1005 and 1010, was submitted with your inquiry. The abacus is a colorful polystyrene counting frame that will be sold in two sizes. Model 1005 measures 4” x 6” and is constructed with 50 beads, while model 1010 measures 7” x 7” and has 100 beads. Although the purpose of the abacus is to develop an awareness of the significance of numbers, it also fine tunes motor skills and recognition of colors, shapes and sound. The abacus is put up in a manner indicating its use as an educational toy. Children will effectively learn about the basics of mathematics in an entertaining manner. The applicable subheading for the abacus, model numbers 1005 and 1010, 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