The tariff classification of Trace & Color Fashion Light Up Desk #78450 from China

NY I89179 December 13, 2002 CLA-2-90:RR:NC:N1:105 I89179 CATEGORY: Classification TARIFF NO.: 9017.20.8080 Mr. Daniel Shapiro Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of Trace & Color Fashion Light Up Desk #78450 from China Dear Mr. Shapiro: In your letter dated December 3, 2002, for Tara Toy Corporation, you requested a tariff classification ruling. You describe the import as follows: “The merchandise herein is described as a Barbie tracing desk for children ages 4 and older. The article features a light up desk with storage facility, one black tracing marker, ten pre-printed tracing sheets, tracing paper and stickers. The Barbie desk, illuminated by two small internal lights, permits a child to trace various Barbie scenes and mix and match Barbie outfits by placing a pre-printed tracing sheet and a piece of tracing paper on the surface of the lighted desk. A large Barbie clip on the top of the illuminated desk prevents the tracing sheet and paper from sliding out of place. The Barbie desk operates on three “D” batteries.” The sample submitted has only the tracing desk, but the packaging refers also to the other items. The plastic, back-lit, light box has a lit surface of about 11 inches by 8 inches and is about 3 inches deep. Due to the back-lighting, the user can more readily compose a drawing on a single sheet of tracing paper incorporating the outline of any one or several of the figures printed on the papers supplied, in any configuration and location desired by moving the figure under the tracing paper. The box can clearly be used as a tracing aid with any figures on paper which is thin enough for light to shine through it. It has a built-in compartment for pencils, crayons and other supplies. It is a portable “desk” in that it also provides the user with a flat surface for tracing and then coloring, if desired, and a flat bottom It can thus be used without other furniture on the floor, in the user’s lap, etc. We agree that your import is similar to the one in Headquarters Ruling Letter 955805, 2-8-96, which modified HRL 957895, 12-14-95. We agree that the applicable subheading for the import will be 9017.20.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” drawing or marking-out instruments. The rate of duty will be 4.6 percent ad valorem. The sample is being returned to you in a separate mailing. 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division