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NY I89599

January 16, 2003

CLA-2-39:RR:NC:SP:221 I89599


TARIFF NO.: 3926.10.0000

Mr. Kevin Mahers
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of a Laptop Art Desk from China.

Dear Mr. Mahers:

In your letter dated December 18, 2002, on behalf of Roseart Industries, you requested a tariff classification ruling.

The sample submitted with your request is identified as style #3250 Laptop Art Desk. The product consists of a two-compartment portable desk made of molded plastics. One of the surfaces of the desk is a dry erase surface. The desk is sold as a set including colored pencils, felt tipped markers, stamper markers, dry erase markers and eraser, crayons, chalk, activity book and paper. The sample is being returned as you requested.

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 2 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 repacking. 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 portable art desk with its contents to be a set for tariff classification purposes, with the essential character imparted by the desk.

The applicable subheading for the Laptop Art Desk style 3250 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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