This ruling has been modified and is no longer current.

Superseded by {956778}.

862264 86 Ruling MODIFIED

The tariff classification of a "magic drawing board" fromChina.

Issued April 22, 1991 by U.S. Customs and Border Protection.

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86 862264 (April 22, 1991)

Tariff classification

HTS codes: 9610.00.0000

Headings: 9610

Product description

The tariff classification of a "magic drawing board" fromChina.

CBP rationale

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.

Full text

NY 862264 APR 22 1991 CLA-2-96:S:N:N1:113 862264 CATEGORY: Classification TARIFF NO.: 9610.00.0000 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

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