The tariff classification of a math instruction board from China.

N319499 May 20, 2021 CLA-2-49:OT:RR: NC:4:434 CATEGORY: Classification TARIFF NO.: 4911.99.6000; 9903.88.15 Ms. Elizabeth McGuffin Dollar General 100 Mission Ridge Goodlettsville, TN 37072   RE: The tariff classification of a math instruction board from China. Dear Ms. McGuffin: In your letter, dated May 17, 2021, you requested a tariff classification ruling. A detailed description and photos of the item were submitted for our review. SKU# 29363501 is a wipeable two-sided board designed to help children learn math. The 8” x 10” board is constructed of coated paperboard. Both sides are lithographically printed with math equations, such as addition and subtraction problems, with a space for the child to write the answer. Packaged with the board is a dry erase marker and a sheet of plastic cling numbers, which can be adhered to the board and removed repeatedly. We must first determine if the items constitute a set for classification purposes. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put 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 (e.g., in boxes or cases or on boards).” The math instruction board, pen and stickers, packaged together for retail sale, meet this definition of a set. Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character. The board confers the essential character of the set, and therefore the entire set will be classified under the heading for the board. You inquire whether the item is more appropriately classified as a printed article of chapter 49, HTSUS, or as a writing slate/board of chapter 96, HTSUS. The General EN to Chapter 49, HTSUS, provides in pertinent part: “… this Chapter covers all printed matter of which the essential nature and use is determined by the fact of its being printed with motifs, characters or pictorial representations...” The essential nature and use of the math instruction board is determined by its being printed with math equations. The board does not contain significant open space for other purposes, such as writing general messages or for drawing pictures. Therefore, it is an article of Chapter 49, HTSUS.  The applicable subheading for the printed math instruction board set will be 4911.99.6000, HTSUS, which provides for “Other printed matter:… Other: Other: Other: Printed on paper in whole or in part by a lithographic process.” The rate of duty will be Free. 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 the World Wide Web at https://hts.usitc.gov/current. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4911.99.6000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheading 4911.99.6000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 Charlene Miller at charlene.s.miller@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division