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NY L87928

October 5, 2005

CLA-2-95:RR:NC:SP:225 L87928


TARIFF NO.: 9503.70.0000

Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of a Noodles Doodles Princess Castle from China.

Dear Mr. Maher:

In your letter dated September 20, 2005, on behalf of your client, RoseArt Industries, you requested a tariff classification ruling.

You submitted a sample of a Noodles Doodles Princess Castle identified as style number 4707, which is being returned upon your request. The item consists of dry erase magnetic shapes, dry erase markers and an eraser, stickers, and crayons that are packaged together inside a cardboard castle play environment. The hinged castle measures approximately 12” in height and 23” in length when fully opened. The castle is made of white cardboard with printed outlines of walls, animals, people, flowers, etc. that can be colored with the accompanying crayons. Two compartment doors (that have metal interiors) can be lowered and serve as play surface areas for the magnetic shapes to adhere to. These shapes, which include a queen, a throne, a horse, an apple tree, a fountain and a dog, can interact with the castle or with one another. These shapes are colored on one side and blank on their reverse side, allowing the child to color them with the dry erase markers, erase the coloring, and color the shapes over and over again. This toy set is designed to provide frivolous play for a child three years of age and older.

The applicable subheading for the Noodles Doodles Princess Castle identified as style number 4707 will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.” The rate of duty will be Free.

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 Wong at 646-733-3026.


Robert B. Swierupski

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