L87867 L8 Ruling Active

The tariff classification of a Easy-To-Carry-Light-Up Tracing Desk from China

Issued October 20, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9017.20.8080

Headings: 9017

Product description

The sample 5725, Batman Begins Easy-To-Carry Light-Up Tracing Desk, enables the child to either “color in any of our exciting black and white scenes or trace pieces of them onto paper and create your own scenes!” Other than that the drawings are of Batman instead of Spiderman, it is almost identical to the Roseart Easy-To-Carry Light-Up Tracing Desk in New York Ruling Letter L83235, mailed to you on March 17, 2005.

CBP rationale

The applicable subheading for the sample 5725 will be 9017.20.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” drawing and marking out instruments, for example, pantographs, protractors, and drawing sets.

Full text

NY L87867 October 20, 2005 CLA-2-90:RR:NC:N1:105 L87867 CATEGORY: Classification TARIFF NO.: 9017.20.8080 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a Easy-To-Carry-Light-Up Tracing Desk from China Dear Mr. Maher: In your letter dated September 30, 2005, for Roseart Industries, you requested a tariff classification ruling. The sample 5725, Batman Begins Easy-To-Carry Light-Up Tracing Desk, enables the child to either “color in any of our exciting black and white scenes or trace pieces of them onto paper and create your own scenes!” Other than that the drawings are of Batman instead of Spiderman, it is almost identical to the Roseart Easy-To-Carry Light-Up Tracing Desk in New York Ruling Letter L83235, mailed to you on March 17, 2005. The applicable subheading for the sample 5725 will be 9017.20.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” drawing and marking out instruments, for example, pantographs, protractors, and drawing sets. The rate of duty will be 4.6 percent ad valorem. The sample is being returned to you in a separate mailing. 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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