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NY K84813




April 30, 2004
CLA-2-96:RR:NC:2:224 K84813

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.4500; 6307.90.9889; 9503.90.0080; 9608.20.0000; 9609.90.8000; 9610.00.0000

Mr. Michael Mason
LTD Commodities LLC
2800 Lakeside Drive
Bannockburn, IL 60015

RE: The tariff classification of a 71-Piece Magnetic/Drawing Board Kit from China

Dear Mr. Mason:

In your letter dated April 8, 2004, you requested a tariff classification ruling.

You are requesting the tariff classification on a product that is described as a 71-Piece Magnetic/Drawing Board Kit. The product is made up of the following components: a two-sided drawing/magnetic board, 4 pieces of chalk (3 pieces of colored chalk and 1 piece of white chalk), 4 felt tipped markers, 71 magnetic play pieces with pictures of animals and alphabet letters, 1 carry bag for the magnetic pieces, chalk, markers, and the eraser, and an eraser with a wooden handle and a felt piece for erasing. You have not requested the return of your samples.

The 71-piece Magnetic/Drawing Board Kit is not considered a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the components must be classified separately.

The applicable subheading for the two-sided drawing/magnetic board will be 9610.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for slates and boards, with writing or drawing surfaces, whether or not framed. The rate of duty will be 3.5 % ad valorem.

The applicable subheading for the magnetic play pieces 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...puzzles of all kinds; parts and accessories thereof: other...other. The rate of duty will be free.

The applicable subheading for the felt tipped markers will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 4 % ad valorem.

The applicable subheading for the chalk will be 9609.90.8000, Tariff Schedule of the United States (HTS), which provides for pencils...crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks. The rate of duty will be free.

The applicable subheading for the eraser will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: other: other...other. The rate of duty will be 7 % ad valorem.

The applicable subheading for the travel bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases...traveling bags...of sheeting of plastics...other: with outer surface of sheeting of plastic or of textile materials: travel, sports and similar bags: other. The rate of duty will be 20 % 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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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