The tariff classification of a dry erase board, organizer and porous-tipped pen from China

N078257 October 9, 2009 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9610.00.0000 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019-3863 RE: The tariff classification of a dry erase board, organizer and porous-tipped pen from China Dear Ms. Davidson: In your letter dated September 24, 2009, you requested a tariff classification ruling. The submitted sample is identified as an Entry Butler, SKU# 10051387. This item is designed to be wall mounted. It is constructed of medium density fiberboard (MDF) with a bamboo veneer that has a dry erase finish. There are two pegs at the bottom of the front surface of the item that are made of stainless steel and are designed as projections from which keys, umbrellas or a dog leash can be hung. There are three compartments behind the dry erase board front surface that are open on both sides in the manner of slots. Two of the slots/compartments are designed for holding mail, a cell phone, movie rentals or sunglasses. The third slot/compartment holds an included porous-tipped pen which is fitted into a cap with an attached eraser that appears to be made of a felt-like material. There are two holes on the back of the item to facilitate wall mounting. The item measures approximately 12½” x 4” x 1¼”. The dry erase board/organizer and the porous-tipped pen are considered to be "goods put up in sets for retail sale" and the dry erase board/organizer is itself considered a composite good within the meaning of General Rule of Interpretation (GRI) 3. The porous-tipped pen is an adjunct to the dry erase board and is rendered useless once the fluid has been dispensed. The dry erase board surface of the organizer extends virtually over the entire front surface of the item and provides the most clearly defined function of the entire item, further emphasized by the inclusion of the porous-tipped pen. Therefore, it is the opinion of this office that the dry erase board surface provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for SKU# 10051387 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