CLA-2-63:OT:RR:NC:TA:351
Alicia Balderas
Sears Holdings Corporation
3333 Beverly Road A3-366B
Hoffman Estates, IL 60179
RE: The tariff classification of an Aquadoodle from China
Dear Ms. Balderas:
In your letter dated January 14, 2010, you requested a tariff classification ruling.
The submitted sample is the “Aquadoodle Draw ‘n Doodle,” style #6012991, a textile fabric mat packaged with a marker pen. The Aquadoodle is intended for use by children. It measures 28 inches by 28 inches with a 4-inch blue border. The border is printed with the name of the article and the alphabet with a child-like picture corresponding to each letter. The rest of the mat has no printing on it.
The mat is composed of two separate layers: the top, as described above, is a woven textile fabric. It is sewn to a plastic sheet by a binding around the edge. At the top, a narrow ribbon allows the rolled-up mat to be tied. An elastic loop is sewn on to hold the pen.
The pen is intended to be filled with water before use. When the water-filled pen touches the mat, the water causes the mat to change color so that a child can write or draw on the mat without making a mess. When the water dries, the marks on the mat disappear and the child can draw on a clean mat again.
We have determined that the Aquadoodle is a set for tariff classification purposes, with the essential character determined by the textile mat.
The applicable subheading for the * will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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/.
The sample will be returned as requested although the mat was damaged during our examination to determine its construction.
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