The tariff classification of a Dry-Erase Board with a porous-tipped marker and two magnets from China

N052954 March 19, 2009 CLA-2-96:OT:RR:NC:N2:222 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 Board with a porous-tipped marker and two magnets from China Dear Mr. Marinescu: In your letter dated February 23, 2009, on behalf of Mega Brands Inc., you requested a tariff classification ruling. The submitted sample is identified as a Magnetic Dry-Erase Board, item number 35002. This item consists of a dry-erase board, a black porous-tipped marker and two round silver magnets, packaged for retail sale. The board measures 8.5 inches by 11 inches. On top of the board is a clip that holds the marker when not in use. Included with the item are four small rectangular flat magnets and four small square double-sided foam tapes. The purchaser has the option of using the flat magnets to mount the board on a metal surface such as a refrigerator or using the double-sided tapes to mount the board on a wall. This item is considered to be "goods put up in sets for retail sale" within the meaning of General Rule of Interpretation (GRI) 3. The marker will be rendered useless once the fluid is dispensed, while the board will continue to endure. Furthermore, the ultimate purpose of this item is fulfilled by the marks that are left on the board, rather than by the marker which provides the means to leave those marks. The round magnets serve the subordinate role of providing additional options for posting messages to the board. Therefore, it is the opinion of this office that the dry-erase board, rather than the marker or magnets, provides this item with the essential character within the meaning of GRI 3(b).       The applicable subheading for item number 35002 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