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NY N003232




December 4, 2006

CLA-2-39:RR:E:NC:SP:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880

Mr. Chris Fladager
Norvanco International, Inc.
3514 142 Ave. E
Sumner, Washington 98390

RE: The tariff classification of the “Aqua Doodle” mat and pen from China.

Dear Mr. Fladager:

In your letter dated November 10, 2006, on behalf of Spin Master, Inc., you requested a tariff classification ruling.

A photograph and descriptive literature were provided with your letter. The Aqua Doodle mat is a foam plastic mat designed to allow a child to draw with the included special pen using only water. The marks appear only on the mat, and when the water dries the marks disappear so that the mat can be drawn on over and over again. The mat and pen are packaged together for retail sale.

The applicable subheading for the Aqua Doodle pen and mat set will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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