CLA-2-90:RR:NC:N1:105 L83235
Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification of a Light-Up Tracing Desk from China
Dear Mr. Maher:
In your letter dated February 24, 2005, for Roseart Industries, you requested a tariff classification ruling.
You submitted a sample of the Model 6235 Light Up Tracing Desk.
The packaging states:
“Includes:
(Light-Up Unit
(6 Color Pencils
(6 Tracing
Templates
(12 Sheets of Paper
3 ’D’ Batteries Required (Not Included).
Create and color your own Spider-Man 2( adventures with our amazing Tracing Desk. Color in any of our exciting black and white scenes or trace pieces of them onto paper and create your own scenes.”
It is also marked Official Movie Merchandise, Ages 5 & Up, and WARNING: CHOKING HAZARD – Small Parts, Not for children under 3 years.
The Tracing Templates are line drawings of scenes from Spiderman 2 on thin paper, about 8 by 5 inches in length and width.
They are not excluded from HTS Chapter 90 by its Note 1-k, excluding the Articles of Chapter 95. E.g., see HRLs 957895, 12-14-95, and 958805, 2-8-96.
The applicable subheading for the 6235 will be 9017.20.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” drawing and marking out instruments. The rate of duty will be 4.6 percent ad valorem.
The sample is being returned to you in a separate mailing.
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 J. Sheridan at 646-733-3012.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division