Mr. Magic's Magical Kit was a magic kit that included a Book of Spells, a Wand of Whimsy, the beard of Rasputin, and a license to practice magic, as seen in the episode "Hocus Pocus." This kit costs $19.95, as mentioned in the commercial. The kit was later revealed to be a fraud in the episode after Horace B. Magic said that "the only magic is the magic of business." The kit turned out to be a legitimate product after SpongeBob used it to change Patrick into a jar of mayonnaise.
The kit was marked to be for ages nine to ninety-nine, the number ninety-nine may be a reference to the year of the series' creation, 1999.
It's unknown how the business for the kit got so big so fast if SpongeBob was the only one shown to have purchased the kit. This could mean that Bikini Bottom has a lot of exporting production throughout the city and other bordering cities throughout the Pacific Ocean.
Charlie was the one who was using the kit in the commercial.