CLA-2-49:RR:NC:SP:234 I80761

Ms. Maria F. Borges
Hasbro, Inc.
P.O. Box 1059
Pawtucket, RI 02862-1059

RE: The tariff classification of printed textile “flash cards” from China.

Dear Ms. Borges:

In your letter dated March 19, 2002, you requested a tariff classification ruling.

A sample identified as “Playskool® Soft Learning Cards” was submitted for our examination and is being returned to you as requested. It consists of fourteen 3” x 5” printed textile “flash cards” bound together at one corner by a plastic ring. Each “card” is composed of a fabric shell that encases a thin layer of padding. The faces of the “cards” are printed with letters of the alphabet, words, and pictures of corresponding objects. The items are designed to assist in the early education of infants over 6 months old.

The applicable subheading for the “soft learning cards” will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) printed matter. The rate of duty will be 1%.

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 646-733-3037.


Sincerely,

Robert B. Swierupski
Director,
National Commodity Specialist Division