The tariff classification of memory match bath cards from China

N273275 March 18, 2016 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9504.90.9080 Ms. Premila Shankar Innovative Kids Division of Innovative USA, Inc.50 Washington Street, Suite 201Norwalk, CT 06854 RE: The tariff classification of memory match bath cards from China Dear Ms. Shankar: In your letter dated January 18, 2016, you requested a tariff classification ruling. Two samples of the “Soft Shapes Memory Match Bath Cards” were submitted with your inquiry. Both items contain 10 sets of floatable foam flash cards each approximately 2.5 square inches. The first item, “mamas & babies,” UPC: 697233004167, consists of 10 pairs of mother and baby animals, while the second item, “ocean counting,” UPC: 697233004174, contains 10 pairs of pictured animal cards, one set with the numbers “1” to “10” printed on them while the other set contain the words “one” thru “ten.” The object of the match game is to find the most matching pairs of animals. The applicable subheading for the “Soft Shapes Memory Match Bath Cards” will be 9504.90.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles for arcade, table or parlor games…; parts and accessories thereof: Other: Other: Other…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 [email protected]. Sincerely, Deborah Marinucci Acting Director National Commodity Specialist Division