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NY G83130

October 24, 2000

LA-2-39:RR:NC:SP:221 G83130


TARIFF NO.: 3926.10.0000

Ms. Alice Liu
Atico International USA, Inc.
501 So. Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of a lap desk art set from China.

Dear Ms. Liu:

In your letter dated October 5, 2000, you requested a tariff classification ruling.

The sample submitted with your letter, identified as the Portable Art Lap Desk, item no. C68K0153, is a lap desk organizer packed with various art supplies. The desk portion is made of molded plastic, and measures approximately 12 ½ inches by 10 inches by 1 inch in inside depth. The lid, which provides the writing surface, slides open along a track. Packed inside the desk are 10 felt tipped markers, 10 color pencils, 10 oil pastels, and 5 pieces of art paper. Attached to the bottom of the desk is a fabric-covered base stuffed with foamed plastic beads, enabling the desk to rest securely on the lap. A textile carrying handle is attached to one side. According to the cost breakdown included with your request, the cost of the desk far exceeds the cost of the contents. The lap desk and art supplies constitute a set, with the essential character imparted by the desk. The sample is being returned as you requested.

The applicable subheading for the lap desk art set will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plasticsoffice or school supplies. The rate of duty will be 5.3 percent ad valorem.

The sample is marketed in a cardboard sleeve which is not marked to indicate the country of origin. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR Part 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 Joan Mazzola at 212-637-7034.


Robert B. Swierupski

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