The tariff classification of a Chalkboard Set from China

NY K83589 March 5, 2004 CLA-2-96:RR:NC:2:224 K83589 CATEGORY: Classification TARIFF NO.: 9610.00.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a Chalkboard Set from China Dear Mr. Hoffacker: In your letter dated February 26, 2004, you requested a tariff classification ruling, on behalf of K.B. Toys of Massachusetts, Inc., your client. You are requesting the tariff classification on an item that is described as a Chalkboard Set, item # 11818, comprised of the following: a chalkboard, an eraser for the chalkboard, and a box of 8 pieces of chalk. Your samples will be returned, as requested. The item, the Chalkboard Set, item # 11818, is made up of three components: a chalkboard, a sponge eraser, and a box of chalk. No one heading in the tariff schedule covers both these components in combination; GRI 1 cannot be used as a basis for classification. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the Chalkboard Kit to be a set with the essential character imparted by the chalkboard portion of the item. The entire item will be classified in Chapter 96 of the HTS, in accordance with GRI 3 (b). The applicable subheading for the Chalkboard Set, item number 11818, will be 9610.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for slates and boards, with writing or drawing surfaces, whether or not framed. The rate of duty will be 3.5 % ad valorem. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division