The tariff classification of a pad with marking pens from China

NY M85712 August 18, 2006 CLA-2-63:RR:NC:N3:351 M85712 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 9608.20.0000 Joseph R. Hoffacker Barthco Trade Consultants 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a pad with marking pens from China Dear Mr. Hoffacker: In your letter dated August 2, 2006, you requested a tariff classification ruling on behalf of your client, K.B. Toys of Massachusetts, Inc., of Pittsfield, MA. The submitted sample is identified as a “Dora & Diego Doodle Pad” (Item #33321). It consists of a 100% polyester pad with two felt tipped marking pens. The pad is circular in shape with a diameter of approximately 27”. It is decorated with pictures of various cartoon characters and can be washed and reused. It features two fabric carrying straps and various hook-and-loop fasteners so that the mat can be folded and carried. The applicable subheading for the pad will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. The applicable subheading for the marking pens will be 9608.20.0000, HTSUS, which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 4% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The sample will be returned as requested. 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 * at 646-733-*. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division