CLA-2-95:OT:RR:NC:N4:424

Ms. Joann Mosqueda
JA-RU, Inc.
4030 Phillips Highway
Jacksonville, FL 32207

RE: The tariff classification of a toy drawing board from China

Dear Ms. Mosqueda:

In your letter dated July 25, 2011 you requested a tariff classification.

A sample of the “Neon Scribble Slate,” item # 48, was received with your inquiry. The item consists of two layers of plastic sheets attached to a cardboard display with a 4¼” plastic wand. The top sheet is pink and the underlying sheet is white. When the wand is pressed on the top pink sheet, a luminous impression is made on the surface. When the top pink layer is lifted, the impression disappears and the process may be repeated. The drawing surface measures approximately 6¾” long and 5½” wide. The components of the “Neon Scribble Slate” are not comparable to ordinary drawing equipment and are not intended for practical use. The item is put up in a manner indicating its use as a toy. The toy is designed for the amusement of children four years of age and older.

The applicable subheading for the “Neon Scribble Slate” will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use for use by persons: 3 to 12 years of age.” 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