CLA-2-90:OT:RR:E:NC:4:405
Ms. Frances Kwan
Playgo Toys Manufacturing Ltd.
12/F Tower 1
South Seas Centre
75 Mody Road TST East, Kowloon, Hong Kong
RE: The tariff classification of a fashion tracing desk from China.
Dear Ms. Kwan:
In your letter dated March 31, 2009, you requested a tariff classification ruling. No sample was provided.
You state:
“The Fashion Tracing Desk is a battery operated light up box, 26 stencils/transparencies with line drawing, 10 plain paper and 6 color pencils are included for kids to trace and color. Create your fashion themes with your imagination. And all the accessories and materials fit inside the tracing desk for easy storage and carrying. 4 AA batteries are required but not included. For kids ages 5 to 10 years old. Item size: 10.5” L x 2.15” D x 9.0” H.”
The light from underneath enables the child to use less transparent paper and still see the design to be traced onto the paper.
It is similar for classification purposes to the item in New York Ruling Letter N004700. It is dated 1/18/07 and cites Headquarters Ruling Letter 958152, 4-2-96.
The applicable subheading for the Fashion 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
National Commodity Specialist Division