COMMENT3
COMMENT4CLA-2-95:LA:S:T:1:3:D14 E86056
COMMENT5
COMMENT6Ms. Machelle Blair
Wal Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023
COMMENT7RE: The tariff classification of Magic Drawing Boards from China
COMMENT8Dear Ms. Blair:
COMMENT9 In your letter dated August 19, 1999 you requested a tariff classification ruling. A sample of the subject article was submitted with your inquiry. Per your request, such sample is being returned to you under separate cover.
COMMENT10 The submitted sample consists of a blister card that contains two (2) drawing boards. One (1) is predominately yellow in color the other is predominately orange in color. Each measures approximately 5" x 3" in height and width, respectively. Each has a luminous drawing surface which measures approximately 3" x 2 1/2" in height and width, respectively. Each has a matching, removable stylus, attached to its front, which measures approximately 2 1/2" in length. An impression is made on the drawing surface when the stylus is moved across its surface. Such impression is removed when a lever is pull to the top or bottom. The blister card contains the legend Gear Magic Drawing Boards and identifies it as Stock # 7760.
COMMENT11 The applicable subheading for the Magic Drawing Boards will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys: Other: Other toys and models. The rate of duty will be Free.
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.
Sincerely,
COMMENT12 Irene Jankov
Port Director
Los Angeles-Long Beach Seaport