&&The product is an ultra-thin plastic tablet with a pressure sensitive plastic Reflex™LCD screen with a scratch-resistant hard coating. Images are created by applying pressure with a plastic stylus, a finger or other instrument to the screen's surface. A thin film of cholesteric liquid crystal is sandwiched between two sheets of special plastic so that when pressure is applied, the molecules align or come together to reflect light in the places where the stylus is applied, creating images. The images remain until erased with the touch of a button. The device runs on a 3v watch battery that is sealed in the unit and never needs replacing. Its energy is not used to create images only to erase. The battery life provides for over 50,000 erase cycles. The device does not connect to a computer or save images. The eWriter comes with a stylus clip on stylus holder, two (2) self-adhesive magnets and user guide. The device is available in black, blue and pink, measures 223 mm x 142 mm x 3 (8.8" x 5.6" x ⅛") and weighs 4 oz.

&&You have proposed classification under HS 9503.00.90.99. Heading 95.03 provides for "Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds." Although the product can be used by children to sketch, the product cannot be considered a toy as any amusement factor it may have is secondary to its primary purpose as a note taking device. Product packaging identifies this product as an LCD eWriter for "Notes, Memos, Lists". It states it is the "tree friendly alternative to memo pads, memo pads, sketchbooks, sticky notes, dry erase boards and other writing/drawing machines", for use in the office, home and school. It is primarily marketed to adults for making notes, memos and lists. Therefore, classification in heading 95.03 is ruled out.&&&&The eWriter is considered as a good put up in sets for retail sale, as defined in General Explanatory Note (X) to General Interpretative Rule 3(b). Therefore, classification will be determined by the material or component that gives this product its essential character. The eWriter provides the essential character to this set. Heading 85.43 provides for "Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter". The eWriter is included within this heading and, more specifically, under "other" in subheading 8543.70.&&