The tariff classification of a turkey-shaped whiteboard from China

N342875 October 9, 2024 CLA-2-96:OT:RR:NC:N4 462 CATEGORY: Classification TARIFF NO.: 9610.00.0000 Ken Park AMSCAN Inc. 1 Celebration Square Woodcliff Lake, NJ 07677 RE:  The tariff classification of a turkey-shaped whiteboard from China Dear Mr. Park: In your letter dated September 26, 2024, you requested a tariff classification ruling. The item under consideration is item #245182, “Turkey Whiteboard Decor.”  It consists of a wooden tabletop decoration with a writing surface and a dry-erase marker. The wooden tabletop decoration is made of plywood, medium density fiberboard (MDF), and whiteboard, measuring approximately 8 inches in height and 10 inches in width. Designs that are silk screen printed on the plywood make the decoration look like a turkey. There are also seven feather-shaped whiteboards in different sizes ranging from 1.75 inches to 3.75 inches long and 1 inch within the widest point. Included in this set is a dry-erase marker with a felt cap that can be used as an eraser. You have suggested that this item is correctly classified in subheading 9610.00.0000 and we agree. This item is considered to be "goods put up in sets for retail sale" within the meaning of General Rule of Interpretation (GRI) 3 and is classifiable under a single tariff provision. The whiteboard is the component of the set that will endure. The dry-erase marker is an adjunct to the whiteboard as this article is intended for use on the whiteboard and is therefore subordinate to it. The ultimate purpose of this item is fulfilled by the marks that are left on the whiteboard, rather than by the marker which provides the means to leave those marks. Therefore, it is the opinion of this office that the whiteboard provides this set with the essential character, within the meaning of GRI 3(b). The applicable subheading for the “Turkey Whiteboard Decor” 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. The applicable subheading for the insert will be insert, Harmonized Tariff Schedule of the United States (HTSUS), which provides for insert. The rate of duty will be insert. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Sary at sandra.sary@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division