The tariff classification of an educational aid from China
Issued March 7, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.10.0000
Headings: 3926
Product description
The product is identified as a “multi-sensory tray.” It is a rectangular tray that measures approximately 5 inches by 7 inches with a shallow well and raised edges. It is designed to be used with letter and number cards and modeling clay for developing writing skills in young children. The laminated cards fit in the well and the students shape the clay to trace around the letters and numbers printed on the cards. The well can also be filled with sand, shaving cream or rice so young students can manipulate materials of different consistencies. The trays are imported alone.
CBP rationale
The applicable subheading for the tray designed for educational purposes will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office or school supplies.
Full text
N023060 March 7, 2008 CLA-2-39:OT:RR:E:NC:N2:221 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Kevin Lanotte SEKO Worldwide 18150 East 32nd Place Aurora, CO 80011 RE: The tariff classification of an educational aid from China Dear Mr. Lanotte: In your letter dated February 7, 2008, on behalf of Claytronics, Inc., you requested a tariff classification ruling. The product is identified as a “multi-sensory tray.” It is a rectangular tray that measures approximately 5 inches by 7 inches with a shallow well and raised edges. It is designed to be used with letter and number cards and modeling clay for developing writing skills in young children. The laminated cards fit in the well and the students shape the clay to trace around the letters and numbers printed on the cards. The well can also be filled with sand, shaving cream or rice so young students can manipulate materials of different consistencies. The trays are imported alone. The applicable subheading for the tray designed for educational purposes will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office or school supplies. The rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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