CLA-2-95:RR:NC:4:424
Ms. Carol Unger
Crayola LLC
1100 Church Lane
Easton, PA 18040
RE: The tariff classification of the “Glow Station On the Go” from China
Dear Ms. Unger:
In your letter dated April 6, 2009, you requested a tariff classification ruling.
A sample of the “Glow Station On the Go” has been submitted with your inquiry. The item consists of a Glow Station tablet, light wand, 1 stencil sheet, 6 stencil tracer shapes and 1 light texture sheet. In a darkened room, children can create luminous freehand drawings or they can use the stencils to create shapes, textures or scenes by pressing the battery-operated light wand on the surface of the Glow Station tablet. The darker the room, the brighter the drawings and designs will glow. Holding the wand at different distances from the tablet surface will create different effects. The drawings “magically” disappear to allow repetitive use of the item. The “Glow Station On the Go” is designed for the frivolous amusement of children ages 6 and up and is not comparable to ordinary drawing equipment or intended for practical use. The sample is being retained by this office for reference purposes.
The applicable subheading for the “Glow Station On the Go” will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds…parts and accessories thereof…Other.” The rate of duty will be free.
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 James Forkan at 646-733-3025.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division