The tariff classification of a "Magic Spin Art Set" from China.

NY K82774 February 4, 2004 CLA-2-95:RR:NC:SP:225 K82774 CATEGORY: Classification TARIFF NO.: 9503.80.0000 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a “Magic Spin Art Set” from China. Dear Mr. Maher: In your letter dated January 27, 2004, on behalf of RoseArt Industries, you requested a tariff classification ruling. You submitted a sample of a “Magic Spin Art Set” identified as style number 2991. The item consists of a battery powered motorized plastic unit (with a plastic splash guard and a plastic wheel weight) that measures approximately 3-1/2 inches in height and 9 inches in diameter, 4 bottles of paint (red, yellow, blue and green), and 20 paint sheets. To use, a child 5 years of age and older places a sheet of paper in the center of the motorized unit, places the wheel weight on top of the paper and tucks the paper’s edges under the raised tabs of the wheel to hold the paper in place. The splash cover is then placed over the paper to prevent the paint from splattering. The child then turns on the motor, which causes the unit and paper to spin. While the paper spins, the child drips small amounts of paint from a paint bottle onto the center of the paper. The spinning motion of the motorized unit causes the paint to be distributed in a “swirl” pattern over the paper. The four paints can be used separately or together to “create” colorful patterns. The item is a toy intended to provide frivolous amusement, with no painting skill required. The item is packaged inside an illustrated cardboard box, with instructions on the back cover. Your sample is being returned as requested. The applicable subheading for the “Magic Spin Art Set” identified as style number 2991 will be 9503.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys and models, incorporating a motor, and parts and accessories thereof.” The rate of duty will be free. 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division