L80346 L8 Ruling Active

The tariff classification of a PDA Drawing Board from China.

Issued October 25, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0080

Headings: 9503

Product description

You submitted a sample of a PDA Drawing Board identified as item number 938075. The toy is an imitation hand-held personal data assistant (PDA) made of plastic that has an orange plastic screen, four purple buttons, and a purple drawing stick. The orange screen glows when it is drawn on. In order to erase the picture and begin again one must slide a lever on the side of the drawing board. The product will be imported packaged on a hanging blister card for retail sale, and is intended to provide amusement for a child three years of age and older.

CBP rationale

The applicable subheading for the PDA Drawing Board identified as item number 938075 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.

Full text

NY L80346 October 25, 2004 CLA-2-95:RR:NC:SP:225 L80346 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a PDA Drawing Board from China. Dear Ms. Aldinger: In your letter dated October 14, 2004, you requested a tariff classification ruling. You submitted a sample of a PDA Drawing Board identified as item number 938075. The toy is an imitation hand-held personal data assistant (PDA) made of plastic that has an orange plastic screen, four purple buttons, and a purple drawing stick. The orange screen glows when it is drawn on. In order to erase the picture and begin again one must slide a lever on the side of the drawing board. The product will be imported packaged on a hanging blister card for retail sale, and is intended to provide amusement for a child three years of age and older. The applicable subheading for the PDA Drawing Board identified as item number 938075 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other." 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

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