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NY E86056




September 14, 1999

CLA-2-95:LA:S:T:1:3:D14 E86056

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0045

Ms. Machelle Blair
Wal Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of Magic Drawing Boards from China

Dear Ms. Blair:

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.

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 Fun Gear Magic Drawing Boards and identifies it as Stock # 7760.

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,

Irene Jankov
Port Director

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