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NY 893105

December 16, 1993

CLA-2-96:S:N:N3:113 893105


TARIFF NO.: 9610.00.0000

Mr. John A. Slagle
Barthco International, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a writing portfolio from China

Dear Mr. Slagle:

In your letter dated December 3, 1993, on behalf of Binney and Smith, Inc., you requested a tariff classification ruling.

The merchandise is the 4N1 Portfolio, item number 04-5431-0- 950. The portfolio is made of a synthetic textile fabric and opens to reveal five vinyl panels. Four of the inner panels are designed for children to write or draw on using washable crayons, markers or chalk. An iridescent vinyl sheet is attached to the fifth panel. Writing here is done with a stylus and is erased by lifting the sheet. The portfolio has the Crayola trade name printed on its cover. Velcro strips secure its closure.

The applicable subheading for the writing portfolio will be 9610.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for slates and boards, with writing or drawing surfaces, whether or not framed. The rate of duty will be 5.1 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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