The tariff classification of a "Light Activity Board" from China

NY J89487 October 30, 2003 CLA-2-85:RR:NC:1:112 J89487 CATEGORY: Classification TARIFF NO.: 8543.89.9695 Mr. Kevin Maher C-Air Customhouse Brokers, Inc. 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a “Light Activity Board” from China Dear Mr. Maher: In your letter dated September 26, 2003, on behalf of Roseart Industries, you requested a tariff classification ruling. As indicated by the submitted sample, the “Light Activity Board”, item # 4778, is an electronic version of a “paint by the numbers” kit. It consists of a battery operated lighted screen, drawing sheets, paint brushes, and translucent paint. The drawing sheets are placed on the lighted screen and the user then applies the appropriate paint color as indicated by the corresponding number. The applicable subheading for the “Light Activity Board” will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical machines and apparatus, …, not specified or included elsewhere in Chapter 85, HTS. The rate of duty will be 2.6 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 David Curran at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division