The tariff classification of a magnetic dry erase board with wood drawers from China

N064595 July 8, 2009 CLA-2-96:OT:RR:E:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9610.00.0000 Ms. Rose Darrow Cri2000, LP 2245 San Diego Avenue Suite 223 San Diego, CA 92110 RE: The tariff classification of a magnetic dry erase board with wood drawers from China Dear Ms. Darrow: In your letter dated May 22, 2009, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a Communication Board, Model #25792-BY. It consists of a magnetic dry erase board that is made of metal with a backing and a frame that is made of medium density fiberboard (MDF). Below the board are two small slide-out drawers, which are made of MDF with metal handles. Below the drawers are four metal hooks that can be used to hang keys, hats, etc. The board is imported with four magnets that each has a plastic backing and a dry eraser that is made of felt with an MDF backing. The item measures approximately 22”W x 6”D x 32”H and weighs approximately 12 lbs. Mounting hardware is included with the importation. 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 eraser and magnets are adjuncts to the dry erase board as these articles are intended for use on the board. The drawers are small and are designed for additional storage of accessories that are not included. Likewise, the hooks provide additional options for hanging accessories that are not included. By far, the dry erase board accounts for the greatest portion of the external surface area of the item. Therefore, it is the opinion of this office that the dry erase board provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for Model #25792-BY 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