The tariff classification of a wood slate, chalk and sponge eraser from China

N007893 April 5, 2007 CLA-2-96:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 9610.00.0000 Ms. Joann Hobbs JA-RU, Inc. 4030 Philips Highway Jacksonville, FL 32207 RE: The tariff classification of a wood slate, chalk and sponge eraser from China Dear Ms. Hobbs: In your letter dated March 6, 2007 you requested a tariff classification ruling. The submitted sample is identified as “ABC’s Wood Slate with Chalk and Eraser”, item number 1411. It is a wood slate that is packaged for retail sale on a blister display card with a small box containing three pieces of chalk and a small rectangular piece of spongy material, intended to act as an eraser. This item is considered to be “a set put up for retail sale”, within the meaning of General Rule of Interpretation (GRI) 3. It is marketed as a wood slate and the box of chalk and the sponge eraser play a subordinate role. The wood slate is the component of this set that is intended to endure. Therefore, it is the opinion of this office that the wood slate provides this item with the essential character, within the meaning of GRI 3(b). The applicable subheading for “ABC’s Wood Slate with Chalk and Eraser” 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 percent 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division