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NY A85783

August 13, 1996

CLA-2-95:RR:NC:FC: 225 A85783


TARIFF NO.: 9503.90.0030; 4823.59.4040

Ms. Barbara Klausman
James J. Boyle & Co.
Air & Ocean Import & Export
7505 N.E. Ambassador Place, #B
Portland, Oregon 97220

RE: The tariff classification of a magnetic message board and coated paper from Japan

Dear Ms. Klausman:

In your letter dated July 5, 1996 you requested a tariff classification ruling on behalf of your client Pilot Corporation of America.

The samples submitted with your inquiry include a "Message Board" and "Coated Paper". The first item consists of a plastic board which houses magnetic particles inside and a handheld magnetic writing instrument. An impression is made by moving the magnetic instrument across the board's surface. To erase the impression one simply slides the instrument lengthwise across the back of the board. You state that the message board will not be distributed as a toy for children. Regardless of the marketing techniques or strategies used for sale of the product the essence of its construction, as a toy for amusement purposes, remains unchanged.

The "Coated Paper" will be imported in precut pieces measuring 13.4" X 13.2". The paper is coated with resin and will be imported in bulk. It's unique finish permits one to draw pictures by wetting the paper surface with either a brush or with one's fingers. Upon contact with water, the paper changes color. When left to dry the picture created will disappear as the paper slowly reverts back to its original color. A child may reuse the paper again provided the coating remains intact.

The applicable subheading for the "Message Board" will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free.

The applicable subheading for the "Coated Paper" will be 4823.59.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other paper, cut to size or shape, of a kind used for writing, printing or other graphic purposes. The rate of duty will be 2.4 percent ad valorem.

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 J. Wong at 212-466-5538.


Roger J. Silvestri

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