CLA-2-95:OT:RR:NC:2:224
Ms. Judith Walker
Crayola LLC
1100 Church Lane
Easton, PA 18040
RE: The tariff classification of the “Tadoodles Ta-Doodler” from China
Dear Ms. Walker:
In your letter dated February 2, 2009, you requested a tariff classification ruling.
A sample of the “Tadoodles Ta-Doodler,” item number 80-8252, from the Crayola Beginnings line of products, was received with your inquiry. The product consists of a washable Ta-Doodler, which is an amusing looking green bear that is partly stuffed and has a white plastic tummy, that when pressed lights up and plays music. Also included are three triangular crayons and three amusing animal-shaped plastic Crayon Buddies, which act as crayon holders and can be stored inside of the Ta-Doodler. Both the Ta-Doodler and Crayon Buddies have rounded bases which allow them to “tip and tilt, but won’t topple!”
Toddlers can scribble anywhere on the Ta-Doodler, then with a damp cloth erase the crayons marks and start over. The Ta-Doodler has three different modes with variable sound settings: scribbling without lights and music, coloring with lights and music, and quiet time mode which plays music for a predetermined number of minutes.
The “Tadoodles Ta-Doodler” is intended to help develop both a toddler’s fine and gross motor skills due to its age appropriate design (e.g. the Crayon Buddies are specifically designed to fit in a child’s small palms.) In addition, the item provides significant manipulative play value and will entertain and amuse toddlers aged 18 months and up. The sample is being retained for future reference.
The applicable subheading for the “Tadoodles Ta-Doodler” will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof:…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 (646) 733-3025.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division