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NY F85905




May 8, 2000

CLA-2-95:RR:NC:SP:225 F85905

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0045

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 April 7, 2000, received in this office on April 13, 2000, you requested a tariff classification ruling.

A sample of the “Neon Glow Slate,” item #48, was submitted with your inquiry. The article consists of two layers of plastic sheets affixed to a cardboard display with a 4 ¼” plastic wand. The top plastic sheet is pink and the underlying sheet is white. When the child presses the wand on the pink sheet, a luminous impression is made on the surface. When the pink layer is lifted, the impression disappears and the process may be repeated. The drawing surface measures approximately 7 ¼” high by 5 ½” wide. The article is designed for children ages 4 and up.

The components of the “Neon Glow Slate” are not comparable to ordinary drawing equipment and are clearly not intended for practical use. The items are put up in a manner indicating their use as toys for amusement purposes. Your sample is being returned as requested.

The applicable subheading for the “Neon Glow Slate,” item #48, 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. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

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