HQ 956779: Modification of New York Ruling Letter (NYRL) 873634; "Magnetic Reminder Wipe-off Board;" Not Board with Writing or Drawing Surface

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 956779

                       September 29, 1994


CLA-2  CO:R:C:F  956779  GGD

CATEGORY:  Classification

TARIFF NO.:  9503.90.60

Mr. Fred Shapiro
Fasco (USA), Ltd.
2 Three Gables Road
Morris Twp., New Jersey 07960

RE:  Modification of New York Ruling Letter (NYRL) 873634;
     "Magnetic Reminder Wipe-off Board;" Not Board with Writing
     or Drawing Surface

Dear Mr. Shapiro:

     In NYRL 873634, issued May 4, 1992, five separate articles
were classified.  One of the products, identified as a "magnetic
reminder wipe-off board," was classified in subheading
9610.00.00, Harmonized Tariff Schedule of the United States
(HTSUS), which provides for "Slates and boards, with writing or
drawing surfaces, whether or not framed."  We have reviewed that
ruling and, with respect to the "magnetic reminder wipe-off
board," have found it to be partially in error.  The correct
classification is as follows.

FACTS: 

     The article at issue consists of a plastic board with
magnets on the back and a magnetic marker.  An impression is left
when the marker is moved across the surface.  The impression is
removed by sliding the magnets across the back of the board. 
Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as
amended by section 623 of Title VI (Customs Modernization) of the
North American Free Trade Agreement Implementation Act, Pub. L.
103-182, 107 Stat. 2057, 2186 (1993) (hereinafter section 625),
notice of the proposed revocation of NYRL 873634 was published on
August 24, 1994, in the Customs Bulletin, Volume 28, Number 34. 
                               -2-

ISSUE:

     Whether the article is properly classified as a board with a
writing surface in subheading 9610.00.00, HTSUS, or as an other
toy in subheading 9503.90.60, HTSUS.

LAW AND ANALYSIS:

     Classification under the HTSUS is made in accordance with
the General Rules of Interpretation (GRIs).  The systematic
detail of the harmonized system is such that virtually all goods
are classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes.  In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRIs may then
be applied.  The Explanatory Notes (ENs) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUS by offering guidance in
understanding the scope of the headings and GRIs.

     Heading 9610, HTSUS, provides for "Slates and boards, with
writing or drawing surfaces, whether or not framed."  Note 1(l)
to Chapter 96 states that the chapter does not cover articles of
Chapter 95 (toys, games, sports equipment).  The ENs to heading
9610 indicate that the heading covers slates and boards, clearly
designed to be used for writing or drawing with slate pencils,
chalks, felt or fibre tipped markers (e.g., school children's
slates, blackboards and certain notice boards).  We note that
each writing or drawing instrument mentioned for use on boards of
heading 9610 leaves its own mark, unlike the magnetic marker,
which draws metal particles to the underlying surface to make the
mark.  Thus, the "magnetic reminder wipe-off board" is not
clearly designed for the uses of articles classifiable in heading
9610.

     Heading 9503, HTSUS, applies to "other toys," i.e., all toys
not specifically provided for in the other headings of chapter
95.  Although the term "toy" is not defined in the tariff, the
ENs to chapter 95 indicate that a toy is an article designed for
the amusement of children or adults.  The magnetic board is
designed to provide amusing activity involving writing, drawing,
and erasing.  The ENs to heading 9503 state that the heading
includes certain toys that may be capable of a limited "use," but
that the heading excludes slates and blackboards of heading 9610. 
                               -3-

Since the "magnetic reminder wipe-off board" provides amusement,
but is of limited use when compared to articles clearly designed
to function as writing surfaces, we find that the article is
properly classified as a toy.

HOLDING:

     The "magnetic reminder wipe-off board" is classified in
subheading 9503.90.60, HTSUS, the provision for "Other toys...and
accessories thereof: Other: Other: Other toys (except models),
not having a spring mechanism."  The applicable duty rate is 6.8
percent ad valorem.

     NYRL 873634, dated May 4, 1992, is hereby modified.  

     In accordance with section 625, this ruling will become
effective 60 days from its publication in the Customs Bulletin. 
Publication of rulings or decisions pursuant to section 625 does
not constitute a change of practice or position in accordance
with section 177.10(c)(1), Customs Regulations (19 CFR
177.10(c)(1).

                               Sincerely,




                               John Durant, Director