CLA-2 CO:R:C:M 953922 DWS

Mr. Jerrold E. Anderson
Katten Muchin & Zavis
525 West Monroe Street, Suite 1600
Chicago, IL 60661-3693

RE: "Video Painter"; "Design Studio Accessory Kit"; NY 848655; HQ 951965; 9503.90.60

Dear Mr. Anderson:

This is in response to your letter of March 25, 1993, to the Area Director of Customs, New York Seaport, on behalf of Video Technology Industries, Inc., concerning the classification of the "Video Painter" and the "Design Studio Accessory Kit" under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter was referred to this office for a response.

FACTS:

The merchandise consists of the "Video Painter" and the "Design Studio Accessory Kit". The "Video Painter" is a sketching and drawing system which is attached to either a television set or a video monitor using a cable included with the system. The system allows the user to create a wide variety of colorful images on a television or video monitor screen. Also, both the drawing process and the finished drawing may be recorded on a video cassette through the use of a video cassette recorder. Through the "Video Painter", the user creates images by utilizing a special pen on a drawing pad in the center of the system. The user may select from 12 colors and 6 patterns. In addition, the "Video Painter" incorporates a built-in art library which includes over 50 graphics.

The "Design Studio Accessory Kit" is intended to make the "Video Painter" easier for children to use. This is accomplished by providing designer cards representing cars, faces, animals, etc., that children can draw step by step. The cards are thin printed plastic sheets measuring approximately 5 1/2 inches x 13 1/2 inches. In addition, the kit includes a "design studio", a stencil frame, and 4 pattern stencils, allowing children to create special designs and shapes. The "design studio" is a frame which is placed over the drawing pad of the "Video Painter". One end of the frame has a roller which is used to advance a designer card through the unit. A child user aligns the arrows which appear under the figures on the card with the arrows on the frame. After tracing a figure, the card is advanced until the second arrow is aligned, creating an overlay to be traced. The kit is specially designed for use with the "Video Painter".

The subheadings under consideration are as follows:

9017.20.80: [d]rawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators) . . . ; parts and accessories: [o]ther drawing, marking-out or mathematical calculating instruments: [o]ther.

The general, column one rate of duty for goods classifiable under this provision is 5.8 percent ad valorem.

9017.90.00: [p]arts and accessories.

The general, column one rate of duty is the rate applicable to the article of which it is a part or accessory (5.8 percent ad valorem).

9503.90.60: [o]ther toys . . .: [o]ther: [o]ther: [o]ther toys (except models), not having a spring mechanism.

The general, column one rate of duty for goods classifiable under this provision is 6.8 percent ad valorem.

ISSUE:

Whether the "Video Painter" is classifiable under subheading 9017.20.80, HTSUS, as an other drawing instrument.

Whether the "Design Studio Accessory Kit" is classifiable under subheading 9017.90.00, HTSUS, as an accessory of a drawing instrument, or under subheading 9503.90.60, HTSUS, as an other toy, not having a spring mechanism.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

In NY 848655, dated January 18, 1990, the "Electronic Sketch Pad" was held to be classifiable under subheading 9017.20.80, HTSUS. It consisted of a sketch pad, a drawing pen, and a video cable, and it enabled a user to sketch pictures onto a television screen.

We find that, for classification purposes, the "Video Painter" is sufficiently similar to the "Electronic Sketch Pad", and we agree that the "Video Painter" is classifiable under subheading 9017.20.80, HTSUS.

We will now deal with the classification of the "Design Studio Accessory Kit". Because it is an accessory of the "Video Painter", it is claimed that the kit is classifiable under subheading 9017.90.00, HTSUS.

In HQ 951965, dated September 18, 1992, the "Stencils & Pencils" set was held to be classifiable under subheading 9503.90.60, HTSUS, as an other toy. It consisted of a plastic stencil depicting a rough outline of a farm and farm animals, 4 colored pencils, and three erasers shaped like a cow, a rabbit, and a heart, respectively.

In HQ 951965, it was stated that:

[e]very design feature of this article delineates its design for the amusement of children. The packaging itself is clearly directed towards the amusement of children, and is printed with letters, hearts, and stars in pink, red, orange, blue, green, and yellow.

It is our position that the classification of the "Design Studio Accessory Kit" is distinguishable from the classification of the "Stencils and Pencils" set under the HTSUS. Besides being much more advanced than a simple stencil set depicting farm animals, the kit is designed to aid children in the activity of drawing and is not principally designed for the amusement of children. The kit will surely provide some amusement to the user, however, we find that to be a secondary effect.

Therefore, it is our position that the "Design Studio Accessory Kit" is classifiable under subheading 9017.90.00, HTSUS, and not under subheading 9503.90.60, HTSUS.

HOLDING:

The "Video Painter" is classifiable under subheading 9017.20.80, HTSUS, as an other drawing instrument. The "Design Studio Accessory Kit" is classifiable under subheading 9017.90.00, HTSUS, as an accessory of a drawing instrument.

Sincerely,

John Durant, Director