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NY I89011

December 12, 2002

CLA-2-96:RR:NC:2:224 I89011


TARIFF NO.: 9610.00.0000

Mr. Daniel Shapiro
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of a “Color Wipe-Off Activity Desk” from China.

Dear Mr. Shapiro:

In your letter dated December 2, 2002,you requested a tariff classification ruling, on behalf of Tara Toy Corporation, your client.

You are requesting the tariff classification on an item that is described as a “Color Wipe-Off Activity Desk”, item #78455. The merchandise consists of a set designed for young girls to engage in the activity of dry erase coloring. The set includes 6 pre-printed Barbie designs on a dry erase board that can be colored in any manner desired, 6 Barbie dry erase markers, 6 stencils and an eraser. The article also includes a plastic case, fitted to contain the set components and decorated with Barbie artwork. The sample will be returned, as requested by your office.

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 in relation to the use of the article. This office considers the “Color Wipe-Off Activity Desk” to be a set for tariff classification purposes, with the essential character imparted by the activity board.

The applicable subheading for the “Color Wipe Off-Activity Desk”, item 78455, 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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