N108366 N1 Ruling Active

The tariff classification of the Kid Tough Classic Doodler with Stencils from China

Issued June 18, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0080

Headings: 9503

Product description

The item is a rectangular magnetic drawing board with a plastic frame and handle. It has a magnetic drawing pen, built-in slide eraser and four plastic animal stencils. A child can create free-hand drawings or use the various animal-shaped stencils with the magnetic pen and then start over by sliding the eraser from side to side allowing for the repetitive use of the item, similar to an “Etch-A-Sketch.” The Kid Tough Classic Doodler with Stencils is designed for the frivolous amusement of children ages three and up and is not comparable to ordinary drawing equipment or intended for practical use.

CBP rationale

The applicable subheading for the Kid Tough Classic Doodler with Stencils 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.

Full text

N108366 June 18, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Lisa Shafran Mattel, Inc. 333 Continental Blvd. Mail Stop M1-1420 El Segundo, CA 90245 RE: The tariff classification of the Kid Tough Classic Doodler with Stencils from China Dear Ms. Shafran: In your letter dated May 25, 2010, you requested a tariff classification ruling. A sample of the Kid Tough Classic Doodler with Stencils, Mattel product number V7537, was submitted with your inquiry. The item is a rectangular magnetic drawing board with a plastic frame and handle. It has a magnetic drawing pen, built-in slide eraser and four plastic animal stencils. A child can create free-hand drawings or use the various animal-shaped stencils with the magnetic pen and then start over by sliding the eraser from side to side allowing for the repetitive use of the item, similar to an “Etch-A-Sketch.” The Kid Tough Classic Doodler with Stencils is designed for the frivolous amusement of children ages three and up and is not comparable to ordinary drawing equipment or intended for practical use. The applicable subheading for the Kid Tough Classic Doodler with Stencils 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

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