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NY J88091

September 3, 2003

CLA-2-39:RR:NC:SP:221 J88091


TARIFF NO.: 3926.10.0000

Mr. Kevin Maher
C-Air Customhouse Brokers Inc.
181 South Franklin Ave.
Valley Stream, NY 11581

RE: The tariff classification of the “Clip & Store Fun Desk” from China.

Dear Mr. Maher :

In your letter dated August 18, 2003, on behalf of Roseart Industries, you requested a tariff classification ruling.

A sample was provided with your letter. The Clip & Store Fun Desk (style #3867) consists of a plastic lap desk/case that contains a pad of plain white paper, paper stickers, 1 pencil, 6 felt markers and 12 crayons. There is a metal clip on the exterior of the case to hold papers securely to the flat work surface of the desk. The desk/case and the items within it are classified as a set. The cost breakdown provided with your letter shows that the portable desk far exceeds the value of any other item in the set. The entire set is classified in the provision applicable to the desk/carrier. As you requested, the sample will be returned.

The applicable subheading for the Clip & Store Fun Desk 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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