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Neither Android 2.2 nor Android 3.1 have parental restrictions for specific applications built in aside from the pattern, PIN, or text password used for full access to the Galaxy Tab.
However, you can find parental control apps in the Android Market (https://market.android.com). Search for “parental control” or “parental controls,” read the user reviews for each app, and then decide whether you want to download an app to see if it works for you.