The tariff classification of a dry erase marker and eraser from Portugal

N029427 June 24, 2008 CLA-2-96:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 9608.20.0000 Mr. Gary D. Hollis The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a dry erase marker and eraser from Portugal Dear Mr. Hollis: In your letter dated May 27, 2008 you requested a tariff classification ruling. The submitted illustration depicts an item identified as a dry erase marker with magnetic eraser, SKU# 10046827. This item consists of a felt tipped marker and an eraser. The eraser has a magnet on the back so that it can be attached to a dry erase board, which is not included in the importation. There is a lengthwise slot on the front of the eraser. When not in use, the marker can be inserted into the slot, thereby enabling the eraser to also function as a holder for the marker. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The eraser is a mere adjunct to the marker. It enables the user with the ability to eliminate mistaken marks or marks that are no longer useful, thereby creating room for further marks to be made with the marker. The eraser also serves an additional subsidiary function as a holder for the marker. Therefore, it is the opinion of this office that the dry erase marker provides the essential character within the meaning of GRI 3(b). The applicable subheading for SKU# 10046827 will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 4 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