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NY N026316




May 8, 2008

CLA-2-90:OT:RR:E:NC:N1:105

CATEGORY: CLASSIFICATION

TARIFF NO.: 9017.20.8080

Ms. Laura Zebersky
Jazwares, Inc.
555 Sawgrass Corporate Parkway
Sunrise, FL 33325

RE: The tariff classification of a High School Musical Tracing Desk from China

Dear Ms. Zebersky:

In your letter dated April 17, 2008, you requested a tariff classification ruling. No sample was provided.

You state:
We will be importing the High School Musical Light Up Tracing Lap Desk from China. The principal use of the Light Up Tracing Lap Desk is to allow children to trace and color licensed High School Musical pictures. It is intended to be used as a drawing toy.

The components are:
Tracing Surface - 1.6 lbs.
5 Stencils - 1 ounce
5 colored pencils - 0.5 ounce

As we understand your submission, it is used like the Barbie light up desk in New York Ruling Letter I89179-105, 12-13-02. The user will place the “stencils,” i.e., drawings on a transparent sheet, on the lit surface and then place a transparent sheet of paper on that. The user will follow the outline and colors of the drawing seen through the paper in making of reproductions in pencil of the original High School Musical drawing “stencils.”

You refer to your item as a toy. However, we do not consider it to be excluded from HTSUS Chapter 90 by the exclusion in its Note 1-k of the Articles of Chapter 95. See, regarding that exclusion as it applies to drawing related items, Headquarters Ruling Letter 966198 DBS, 7-21-03, which revoked HRL 951965 MBR, 9-18-92.

We do not regard the five pencils as equally meriting consideration in supplying the essential character of the import per HTSUS General Rule of Interpretation 3-c.

The applicable subheading for the High School Musical Tracing Desk will be 9017.20.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" drawing or marking-out instruments (for example, pantographs, protractors, and drawing sets). The rate of duty will be 4.6 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 J. Sheridan at 646-733-3012.

Sincerely,

Robert B. Swierupski
Director,

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