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NY L89724




January 17, 2006

CLA-2-95:RR:NC:SP:225 L89724

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080

Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of a Super Draw Magnetic Drawing Board & Dry Erase Board from China.

Dear Mr. Maher:

In your letter dated December 29, 2005, on behalf of RoseArt Industries, you requested a tariff classification ruling.

You submitted a sample of a Super Draw Magnetic Drawing Board & Dry Erase Board identified as style number 3279, which is being returned upon your request.

The Super Draw Magnetic Drawing Board & Dry Erase Board is a magnetic drawing board designed for children three years of age and older. It consists of a rectangular-shaped plastic portable magnetic board that measures approximately 8-1/2 in height x 11” across, with a built-in sliding eraser beneath the board, a magnetic drawing pen that is attached to the magnetic board, two dry erase markers and four assorted magnetic stampers. To use, one draws on the screen with the magnetic drawing pen and then removes all traces of the markings with the sliding eraser. This allows repetitive use of the screen in a fashion similar to an "Etch-A-Sketch." In addition, the surface of the board allows one to draw on it with the dry erase markers or stamp it with the stampers and remove the images by rubbing them with a cloth. The item is a toy designed to provide mess-free frivolous amusement for a child, and is packaged inside a clear plastic sheath with a cardboard base.

The applicable subheading for the Super Draw Magnetic Drawing Board & Dry Erase Board identified as style number 3279 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (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 ruling, contact National Import Specialist Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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