NY 862264
APR 22 1991

CLA-2-96:S:N:N1:113 862264

Ms. Lorianne Aldinger
Rite Aid Corp
P.O. Box 3165
Harrisburg, Pa 17105L

RE: The tariff classification of a "magic drawing board" from China.

Dear Ms Aldinger:

In your letter dated April 1 1991 you requested a tariff classification ruling. The magic drawing board is a plastic drawing board with a luminous surface. When the luminous surface flap is lifted the writing disappears and the surface can be reused for drawing again. A special plastic shaped type "pen" is included, which when pressed on the luminous surface leaves its impression and thus "writes".

The applicable subheading for the magic drawing board will be 9610.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for slates and boards with writing or drawing surfaces whether or not framed. The rate of duty will be 5.1 percent ad valorem..

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport