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NY I88943

December 5, 2002

CLA-2-96:RR:NC:2:224 I88943


TARIFF NO.: 9610.00.0000

Mr. Joel G. McClure
Restoration Hardware
2391 West Winton Ave
Hayward, CA 94545

RE: The tariff classification of a set comprised of 6 pieces of garden/plant markers with 2 pieces of chalk from Israel and China.

Dear Mr. McClure:

In your letter dated November 20, 2002, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as follows: 6 pieces of garden/plant markers that are styled into actual miniature chalkboards and two standard pieces of white chalk. The wooden plant marker is 45 cm. in height and is attached to a small chalkboard measuring 6 cm. X 10 cm.

The Explanatory notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re- packing. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the 6 garden/plant markers with 2 pieces of chalk to be a set for tariff classification purposes, with the essential character imparted by the chalkboard plant markers.

The applicable subheading for the 6 piece, chalkboard style, garden/plant markers, with two pieces of chalk, set 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 3.5 % 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 Tom McKenna at 646-733-3025.


Robert B. Swierupski

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