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NY J82040




April 10, 2003

CLA-2-90:RR:NC:MM:114 J82040

CATEGORY: CLASSIFICATION

TARIFF NO.: 9017.20.8080; 9008.10.0000; 9503.90.0080

Mr. Charles Spoto
Alba Wheels Up International, Inc.
150-30 132nd Avenue
Suite 208
Jamaica, NY 11434

RE: The tariff classification of Crayola Trace ‘n Draw Projector, Travel Trace & Draw, Geo-Draw and Travel Copier made in China

Dear Mr. Spoto:

In your letter dated March 7, 2003, on behalf of Polyconcept USA Inc., you requested a tariff classification ruling on the Crayola Trace ‘n Draw Projector, Travel Trace ‘n Draw, Geo-Draw and Travel Copier made in China. Samples of the Crayola Trace ‘n Draw Projector, Travel Trace ‘n Draw, Geo-Draw and Travel Copier were submitted with the ruling request.

The submitted item number 543.959 is identified as the Crayola Trace ‘n Draw Projector. The item is described in the instruction manual as a desk top drawing projector with an adjustable projector head and focusing lens that is housed in a yellow, blue and red acrylonitrile butadiene styrene (ABS) plastic case. The Trace ‘n Draw Projector includes ten slide discs that contain seven slides on each disc. The still images are projected onto the detachable drawing board that measures approximately 10 inches in length by 13 inches in width. The Trace ‘n Draw Projector requires four C Cell/UM-2 batteries, which are not included. The Crayola Trace ‘n Draw Projector is packed in a cardboard box ready for retail sale.

The submitted item number 841.485 is identified as the Crayola Travel Trace ‘n Draw. The item is described in the instruction manual as a portable drawing projector with a fold-down adjustable projector head and focusing lens that is housed in a yellow, purple and red ABS plastic case. The Travel Trace ‘n Draw includes three slide discs that contain seven slides on each disc. The still images are projected onto the drawing surface that measures approximately 4 1/2 inches in length by 6 inches in width. The Travel Trace ‘n Draw requires four AA batteries, which are not included. The Crayola Travel Trace ‘n Draw is packed in a cardboard box ready for retail sale.

The submitted item number 841.484 is identified as the Crayola Geo-Draw. The instruction manual indicates that the user can draw lines, circles, spirals and pictures by twisting and turning the dials. The drawing surface measures approximately 5 1/2 inches in length by 8 1/2 inches in width. The item features a yellow, blue, purple, green and orange ABS plastic case. The Geo-Draw includes a Crayola marker, and does not need batteries. The Crayola Geo-Draw is packed in a cardboard box ready for retail sale.

The submitted item number 841.489 is identified as the Crayola Travel Copier. The instruction manual advises the user to insert a sheet of drawing paper, draw the picture using the attached stylus, and press the button located below the drawing surface to make an instant copy. The drawing surface measures approximately 4 inches in length by 5 inches in width. The item features a yellow and red ABS plastic case. The Travel Copier does not need batteries. The Crayola Travel Copier is packed in a cardboard box ready for retail sale.

Your suggested classification for the Crayola Trace ‘n Draw Projector, Travel Trace ‘n Draw, Geo-Draw and Travel Copier under subheading 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), provides for other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof; other; other. The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRIs). GRI 1, HTS, states that for legal purposes classification shall be determined according to the terms of the headings and any relative section or chapter notes.

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise.

The ENs exclude various artistic items from classification within heading 9503, HTS. Paints, crayons and coloring books are not designed to amuse, but as drawing instruments. In this instance, the same is true. The slide projectors, Crayola Trace ‘n Draw Projector and Travel Trace ‘n Draw, are not designed to amuse, but to project. Heading 9008, HTS, includes slide projectors. Therefore, the Crayola Trace ‘n Draw Projector and Travel Trace ‘n Draw are classifiable under heading 9008, HTS. The Geo-Draw is not designed to amuse, but to draw. Heading 9017 includes other drawing instruments. Therefore, the Geo-Draw is classifiable under heading 9017, HTS.

Your samples are being returned as requested in your telephone conversation with National Import Specialist Alice Wong.

The applicable subheading for the Crayola Trace ‘n Draw Projector and Travel Trace ‘n Draw will be 9008.10.0000, HTS, which provides for image projectors, other than cinematographic; slide projectors. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the Crayola Geo-Draw will be 9017.20.8080, HTS, which provides for other drawing, marking-out or mathematical calculating instruments; other; other. The rate of duty will be 4.6 percent ad valorem.

The applicable subheading for the Crayola Travel Copier will be 9503.90.0080, HTS, which provides for other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof; other; other. 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 exclusion of the Crayola Trace ‘n Draw Projector, Travel Trace ‘n Draw and Geo-Draw from classification within heading 9503, HTS, contact National Import Specialist Alice Wong at 646-733-3026. If you have any questions regarding classification of the Crayola Trace ‘n Draw Projector and Travel Trace ‘n Draw in heading 9008.10, HTS, contact National Import Specialist Barbara Kiefer at 646-733-3019. If you have any questions regarding the classification of the Geo-Draw in heading 9017.20, HTS, contact National Import Specialist James Sheridan at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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