CLA-2-63:RR:NC:N3:351 L88572
Dennis Morse
BDP International, Inc.
2721 Walker Avenue N.W.
Grand Rapids, MI 49504
RE: The tariff classification of coloring mat sets from China
Dear Mr. Morse:
In your letter dated October 24, 2005, you requested a tariff classification ruling on behalf of your client, Meijer Distribution.
The submitted samples are identified as the Aquadoodle Basic Mat (Item # 70678) and Aquadoodle Coloring Mats (Item #70685). The Aquadoodle Basic Mat is a textile fabric mat packaged with marker pens that are to be filled with water before use. The mat measures 32” x 32” with a 4” border; except for the border, the mat has no printing. When the water-filled pen touches the mat, the water causes the mat to change colors so that a child can write or draw pictures without making a mess. When the water dries, the marks disappear and the child can start over on the clean mat.
The Aquadoodle Coloring Mats are plastic mats packaged with the same pens. The mats have pictures printed on them; the colors become visible when the water pen is applied to the surface. When the water dries, the colors disappear and the mats can be used again.
Both the Aquadoodle Basic Mat and the Aquadoodle Coloring Mats are considered sets for tariff purposes; in each case, the mats impart the essential character to the set.
The applicable subheading for the Aquadoodle Basic Mat will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.
The applicable subheading for the Aquadoodle Coloring Mats will be 4911.91.2040, HTS, which provides for other (than certain enumerated) lithographs on paper or paperboard, not over 0.51 mm in thickness. The rate of duty will be Free.
The pens are made in China and the mats are made in Japan. In order to comply with marking requirements, all of the components and their countries of origin must be listed on the external packaging of the toy set in a conspicuous manner.
The samples will be returned as requested.
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 Mitchel Bayer at 646-733-3102.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division