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NY 860131

February 13, 1991

CLA-2-39:S:N:N3G:221 860131


TARIFF NO.: 3926.10.0000

Mr. Kevin Maher
C-Air Customhouse Brokers, Inc.
153-66 Rockaway Boulevard
Jamaica, NY 11434

RE: The tariff classification of a plastic portable drawing desk from China.

Dear Mr. Maher:

In your letter dated January 31, 1991, on behalf of Rose Art Industries, Inc., you requested a tariff classification ruling.

The portable drawing desk, which is composed of molded plastics, is packaged with six colored pencils, twelve sheets of drawing paper and six designer sheets displaying the "Teenage Mutant Ninja Turtles." The drawing desk contains a small light bulb operated by batteries, which are not included. The top of the drawing desk also serves as a lid to a compartment where pencils and papers can be stored. As you requested, the sample is being returned.

The applicable subheading for the portable drawing desk, along with the pencils, drawing paper and designer sheets, will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...office or school supplies. The rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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