The tariff classification of flashcards and printed tiles from China

NY H83590 July 26, 2001 CLA-2-49:RR:NC:2:234 H83590 CATEGORY: Classification TARIFF NO.: 4911.99.6000, 4911.99.8000 Mr. Alan Scott Import/Export Specialist Paper Magic Group, Inc. 100 North Sixth Street, Suite 899C Minneapolis, Minnesota 55403 RE: The tariff classification of flashcards and printed tiles from China Dear Mr. Scott: In your letter dated July 18, 2001, you requested a tariff classification ruling for certain merchandise from China. Samples were submitted, which will be retained for reference. Two of the samples are packaged sets of lithographically printed paper flash cards and printed stickers to be used in conjunction therewith. The boxed sets measure 5 ½ inches by 3 3/8 inches, and consist of 59 paper cards printed with a numerical “equation” on each face, and 45 printed paper stickers that say “Wow”, “Yea!”, and “Yes”. The sets are said to be intended to be used as educational aids to acquaint a child with the mathematical functions of addition and subtraction. Item 480320 is entitled “Subtraction Flashcards”, and Item 480310 is entitled “Addition Flashcards”. The applicable subheading for these items will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain specified printed matter): Printed on paper in whole or in part by a lithographic process. The rate of duty will be 0.1 percent ad valorem. Two of the samples are bags of plastic tiles that have been printed either with numbers (1, 2, 3, etc.) or with words (“very”, “from”, etc.), one number or one word per tile. They are intended to be used as educational aids for children from ages 3 and up. Item 480250, “Number Tiles” is a clear plastic bag with printed paper header, that contains 88 pieces of white plastic tiles, 1 inch square, each square printed with a number “0” to “9”, or with mathematical symbols, “+”, “-“=”, etc. All tiles are white in color. Item 480270, “Word Tiles” is a clear plastic bag with printed paper header, that contains 80 color coded word tiles, including 29 blue/noun tiles, 19 red/verb tiles, 10 green/adjective tiles, and 22 yellow/misc. tiles. The applicable subheading for these plastic tile sets/items will be 4911.99.8000, HTS, which provides for: Other (than certain specified kinds of printed matter). The rate of duty will be 1.5 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 Carl Abramowitz at 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division