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NY I81104

April 29, 2002

CLA-2-39:RR:NC:SP:221 I81104


TARIFF NO.: 3926.10.0000

Mr. Bisfred Yuen
Creative Kids International, Inc.
Rm 408-409 Houston Centre
63 Mody Road
Tsimshatsui, Kowloon, Hong Kong

RE: The tariff classification of a “Lap Desk Activities Case” from Hong Kong.

Dear Mr. Yuen:

In your letter dated April 8, 2002, you requested a tariff classification ruling.

A sample was provided with your letter. The Lap Desk Activities Kit (Article No. 11941) consists of a lap desk in which 8 crayons, 3 markers, 4 cardboard paint projects and 10 pieces of paper are included. The lap desk itself consists of a plastic case and a pillow. The plastic forms the base of the desk and holds stationery items. The pillow provides comfortable support when holding the desk in the lap. The Lap Desk Activities Kit is classified as a set. The lap desk imparts the essential character of the set, and the plastic portion imparts the essential character of the lap desk. The applicable subheading for the Lap Desk Activities Kit 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.

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 646-733-3023.


Robert B. Swierupski

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