The tariff classification of the “L.E.D. Glow Writing Board” from China

N263309 April 22, 2015 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Tonja Davenport Dollar General 100 Mission Ridge Goodlettsville, TN 37072-2170 RE: The tariff classification of the “L.E.D. Glow Writing Board” from China Dear Ms. Davenport: In your letter submitted March 27, 2014, you requested a tariff classification ruling on behalf of Dolgencorp, Inc. A sample of the Grafix “L.E.D. Glow Writing Board,” SKU# 1-582-6001, was received with your inquiry. The item consists of one L.E.D board, one sponge, three glow pens and an instruction booklet. The board consists of a transparent drawing surface surrounded by a plastic border which houses five built-in L.E.D lights to illuminate a child’s freehand drawings in a darkened room. The item measures approximately 8” (H) x 9” (W), runs on 3 AA batteries (not included) and features a flip-out stand. The instruction booklet contains numerous projects that children can create by using the glow pens and their imagination. The Grafix “L.E.D. Glow Writing Board” is principally designed for the amusement of children 5 years of age and older and is not comparable to ordinary drawing equipment or intended for practical use. The applicable subheading for the Grafix “L.E.D. Glow Writing Board” will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be Free. 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/. 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 James Forkan at james.p.forkan@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division