E87858 E8 Ruling Active

The tariff classification of the Doodle Wizard from China

Issued October 12, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9608.20.0000, 9503.90.0045

Headings: 9503, 9608

Product description

Although packaged together, the pens are not used with the board. The board does not have a drawing surface, nor is it intended to be used as a support for other drawing materials. Instead, it consists of a clear plastic sheet covering a black liquid solution that conceals a colored paperboard below its surface. A design is made by pressing the plastic tool on the board and pushing the solution along in a selected pattern to reveal the colors. The pattern may be erased by spreading the solution out again. Since the marking pens are not used with the board, the articles do not constitute a set.

CBP rationale

The applicable subheading for the board and its tools will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys and models. The applicable subheading for the marking pens will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped and other porous-tipped pens and markers.

Full text

NY E87858 October 12, 1999 CLA-2-96:RR:NC:N1:113 E87858 CATEGORY: Classification TARIFF NO.: 9608.20.0000; 9503.90.0045 Ms. Maria Da Rocha J. Fanok Services, Inc. 701 Penham Avenue Secaucus, NJ 07094 RE: The tariff classification of the Doodle Wizard from China Dear Ms. Da Rocha: In your letter dated September 29, 1999, on behalf of Tristar Products, you requested a tariff classification ruling. The sample you provided is the Doodle Wizard, including a drawing board, 2 plastic drawing tools, and 40 marking pens. Although packaged together, the pens are not used with the board. The board does not have a drawing surface, nor is it intended to be used as a support for other drawing materials. Instead, it consists of a clear plastic sheet covering a black liquid solution that conceals a colored paperboard below its surface. A design is made by pressing the plastic tool on the board and pushing the solution along in a selected pattern to reveal the colors. The pattern may be erased by spreading the solution out again. Since the marking pens are not used with the board, the articles do not constitute a set. The applicable subheading for the board and its tools will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys and models. The rate of duty will be free. The applicable subheading for the marking pens will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 4 percent ad valorem. 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 Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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