The tariff classification of a double sided dry-erase board, white paper, an eraser mitt and a portable table top easel from China, dry-erase crayons from Mexico and super-tip markers from Italy

N171659 July 19, 2011 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9610.00.0000 Ms. Judith M. Walter Crayola LLC 1100 Church Lane Easton, PA 18044 RE: The tariff classification of a double sided dry-erase board, white paper, an eraser mitt and a portable table top easel from China, dry-erase crayons from Mexico and super-tip markers from Italy Dear Ms. Walter: In your letter dated June 17, 2011, you requested a tariff classification ruling. The submitted sample is identified as a Table Top Easel, part number 04-5555. You have requested a ruling on two different scenarios. The first scenario has been further identified as 04-5555-6-900 WIP, Easel Sub Assembly. This is the scenario that is represented by the submitted sample. You have explained the acronym WIP to represent “Work in Process. The WIP sample includes a fold-out stand-up table top easel that is made of paperboard covered with plastic sheeting material and has a cut-out carry handle at the top. One side of the easel has a permanently attached inner molded plastic border in the shape of three sides of a rectangle with an open top fourth side. A double sided dry erase board is included, which is designed to be inserted through the open top side, so that the three molded sides hold the board in place on the easel. The dry erase board measures 8½” x 11” and has a white side and a black side. A second side of the fold-out easel has two clips that are designed to hold ten sheets of included unlined white paper in which each sheet measures 8½” x 11½”. You have stated that the WIP scenario will also include a polyester fleece eraser mitt. However, this article was missing from the submitted sample. Respectively attached to two fold-out segments of the easel, located on opposing sides of the border that holds the dry erase board, are two clear plastic pockets. These pockets are designed to hold the eraser mitt, 10 Super Tip Markers and 5 Dry Erase Crayons. However, although the WIP importation will be packaged in the retail box that references the markers and the crayons, as is the submitted WIP sample, neither the markers or the crayons will be included in the WIP importation and were therefore not included in the submitted sample. The WIP item is not ready for retail sale at this point. The second scenario is identified as 04-5555-0-000 Table-Top Easel, Portfolio. This item is in the completed form and is ready for retail sale. It includes all of the components referenced in the WIP importation. In addition, the WIP importation is then shipped to Mexico where the crayons are added and the markers which are purchased from Italy are also added. Both the WIP importation and the completed Portfolio importation are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. In each of the two scenarios, the components are adapted one to another and are mutually complementary. The eraser mitt and the dry erase crayons are mere adjuncts to the double sided dry erase board. The eraser mitt merely enables the user with the ability to eliminate mistaken crayon marks or crayon marks that are no longer useful, thereby creating room for further crayon marks to be made on the board. As stated on a paper insert, the super tip markers are not designed to be used on the board but on the paper. The markers will be rendered useless once the fluid has been dispensed. Likewise, the crayons are ultimately consumable. Furthermore, the ultimate purpose of this item is fulfilled by the crayon marks that are left on the board and the marks left on the paper, rather than by the crayons and markers which provide the means to leave those marks. As intended by the design of the completed item, the paper will only be used until all surfaces are covered with marks from the markers while the dry erase board will continue to endure and can be used over and over again. Therefore, it is the opinion of this office that the double sided dry erase board provides both the WIP and Portfolio importations with the essential character within the meaning of GRI 3(b). As such, the WIP importation, as an incomplete or unfinished article, has the essential character of the complete or finished article and shall be classified in the same subheading, according to GRI 2(a). The applicable subheading for 04-5555-6-900 WIP, Easel Sub Assembly and 04-5555-0-000 Table-Top Easel, Portfolio 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