The tariff classification of a Dry Erase kit from China

NY M87042 October 13, 2006 CLA-2-96:RR:NC:2:224 M87042 CATEGORY: Classification TARIFF NO.: 9610.00.0000 Mr. Ciprian Marinescu Schenker of Canada Ltd 35 St. Jacques Street Montreal, PQ H2Y 1K9 RE: The tariff classification of a Dry Erase kit from China Dear Mr. Marinescu: In your letter dated September 18, 2006, you requested a tariff classification ruling, on behalf of your client, MEGA BRANDS INC. You are requesting the tariff classification on an item that is described as a toy craft kit, item number 7718. In effect, the product is a dry erase kit that consists of a dry erase note board, a dry erase marker, and a label sheet for use on the tabs. The item is considered a set for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different 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. Noting GRI-3 (b), the component that imparts the essential character to the set would dictate the classification of the set. The writing/drawing board portion of item 7718 is the component that imparts the essential character to this particular set. Therefore, the applicable subheading for the Dry Erase kit, style 7718, will be 9610.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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