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NY H82836

July 2, 2001

CLA-2-39:RR:NC:SP:221 H82836


TARIFF NO.: 3926.10.0000

Mr. Kris Spurbeck
Target Corporation
1000 Nicollet Mall
Minneapolis, Minnesota 55403

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

Dear Mr. Spurbeck:

In your letter dated June 8, 2001, you requested a tariff classification ruling.

Two samples were provided with your letter. Styles 48220 and 31290 are plastic portable desks that each hold a 50-foot roll of paper with various characters for children to color. Both portable desks have slots to hold crayons or markers in an upright position. Style 48220 has 8 felt tip markers and 8 crayons. Style 31290 has 8 crayons and 8 jumbo size crayons. The portable desks and their contents will be classified together as sets. The cost breakdown you included shows that the cost of the plastic portable desk far exceeds that of either the paper, markers or crayons. The applicable subheading for the portable desk sets 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 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 Joan Mazzola at 212-637-7034.


Robert B. Swierupski

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