Gift card adds 35 USD to your Nintendo eShop account.

For Use only on Nintendo 3DS and WiiU.
In order to redeem the Code:

1. Select the Nintendo eShop icon on the HOME menu.
2. Select "Add Funds." or "Balance."
3. Select "Redeem a Nintendo eShop Card."
4. Enter the 16-character activation code from the back of the prepaid card, then select "OK" to complete the transaction.

Please note, letters and symbols not used with Prepaid Cards i.e. O, I, Z, commas, hyphens are not used.