The tariff classification of classroom examination dividers from Canada

N052204 March 18, 2009 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Alan D. Roberts Solo School Products 2710 Newmarket Drive North Vancouver, BC, Canada V7R 2T4 RE: The tariff classification of classroom examination dividers from Canada Dear Mr. Roberts: In your letter dated February 10, 2009, you requested a tariff classification ruling. The imported product is described as classroom examination dividers or classroom table-top privacy screens. It is imported as a set of 28 dividers or screens, 28 interlocking blocks and a storage stand to contain all of the pieces. The dividers function as partitions to provide privacy for students sitting at lab benches or tables during tests. They measure 23 ¾ inches wide by 19 inches tall and are made of 4 mm thick corrugated polypropylene plastic sheet. The sheet is beveled at the corners and a slot is cut into the bottom. The blocks function as stands to hold the dividers upright. The blocks measure 2 inches by 4 ½ inches and are made from ¾ inch medium density fiberboard (MDF). The slot at the bottom of the divider interlocks with a slot in the MDF block. The storage stand measures 25 ½ inches long, 9 ½ inches deep and 9 ½ inches high. It is made of 5/8 inch MDF and is constructed with screws and glue. The stand has two compartments, one to fit the dividers and the other to fit the blocks. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are 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 agrees that the dividers, interlocking blocks and storage stand comprise a set for tariff classification purposes, with the essential character imparted by the plastic dividers. The applicable subheading for the classroom examination divider set will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office or school supplies. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division