The tariff classification of the "Tadoodles Scribble and Sing Art Station" from China

N050938 February 19, 2009 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Judith Walker Crayola LLC 1100 Church Lane Easton, PA 18040 RE: The tariff classification of the “Tadoodles Scribble and Sing Art Station” from China Dear Ms. Walker: In your letter dated January 14, 2009, you requested a tariff classification ruling. A sample of the “Tadoodles Scribble and Sing,” item number 80-8250, from the Crayola Beginnings line of products, was received with your inquiry. The product consists of an art station, five animal-shaped washable markers and a giant activity sheet. The art station, which has depressions on its front to store the markers, is a battery operated device which has an amusing looking cartoon character at its center sitting amongst clouds with a rainbow of colors over it. Above the rainbow are words such as “lines,” “dots,” “zig zags,” “waves,” and “squiggles” with an appropriate design representing the words. This area lights up and plays songs when any one of the five markers is placed in the center yellow circle depression. Furthermore, the art station recognizes each marker and plays unique songs and one of 15 activities. For example, when the green owl marker is placed in the yellow circle the art station says “Goody! Goody Green, what a surprise!” and a song is played encouraging a child to color the activity sheet. While the markers and giant coloring activity sheet are not toys, the essential character of the set is imparted by the art station. The art station, with its lights, sounds and songs will provide amusement to toddlers aged 18 months and up. Any utilitarian purpose of the “Tadoodles Scribble and Sing” is incidental to the amusement. The sample is being retained for future reference. The applicable subheading for the “Tadoodles Scribble and Sing Art Station” will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof:…Other.” The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division