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NY I84764

August 21, 2002

CLA-2-39:RR:NC:SP:221 I84764


TARIFF NO.: 3926.10.0000

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

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

Dear Ms. Aldinger:

In your letter dated July 23, 2002, you requested a tariff classification ruling.

A sample was provided with your letter. The lap desk set (item 998246) consists of a lap desk that has a compartment that holds the included 4 felt tip markers, 8 crayons, 4 paint project cards and 10 sheets of paper. The lap desk itself is composed of plastic with a pillow bottom for comfort. The pillow consists of cotton with plastic pellets. The items are classified as a set, and the essential character of the set is imparted by the lap desk.

The applicable subheading for the lap desk set (item 998246) 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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