The tariff classification of toy magnetic letters and numbers, a shape sorter and animal figures from China

NY B80547 January 16, 1997 CLA-2:RR:NC:SP:225 B80547 CATEGORY: Classification TARIFF NO.: 9503.70.0030; 9503.49.0020 Ms. Helene Chip Shelcore Toys 347 Elizabeth Avenue Somerset, N.J. 08873-1101 RE: The tariff classification of toy magnetic letters and numbers, a shape sorter and animal figures from China Dear Ms. Chip: In your letter dated December 19, 1996 you requested a tariff classification ruling. The first article #82081, "Magnetic Letters & Numbers", consists of plastic molded characters incorporating a magnet in the back. The letters and numbers are multi-colored to attract and appeal to young children. Although having an instructional use in teaching the alphabet, simple words and numbers, the collection of articles, when imported packaged together as a set for retail sale, work together to create an educational toy. Item # 82077, "Build-A-Bug", consists of molded plastic appendages used to assemble a figure resembling an insect. The pieces interlock to create two complete forms. Components, along with their instructions, are stored in a plastic bag inside a closed cardboard box. The "Storytime Sorter", item #03218, is basically a shape sorting toy. It is composed of a hollow plastic cube and numerous plastic shapes that fit into specific cut-out areas along five sides of the cube. The sixth side, or top portion, of the cube has a hinged opening to permit storage and removal of the plastic shapes. This lid is designed with the face of a clock and incorporates two hands that may be manually turned to display the time. The applicable subheading for item #82081 - "Magnetic Letters & Numbers" and item #03218 - "Storytime Sorter" will be 9503.70.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof: other: other. The rate of duty will be free. The applicable subheading for item #82077 - "Build-A-Bug" will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: other: toys not having a spring mechanism: other. The rate of duty will be free. 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 Alice J. Wong at 212-466-5538. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division