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NY K83815

March 10, 2004

CLA-2-63:RR:NC:N3:351 K83815


TARIFF NO.: 6307.90.9889

Mr. Joseph R. Hoffacker
7575 Holstein Ave.
Philadelphia, PA 19153

RE: The tariff classification of a child’s travel desk from China.

Dear Mr. Hoffacker:

In your letter dated Feb. 26, 2004, you requested a ruling on behalf of K.B. Toys of Massachusetts, Inc., on tariff classification.

You submitted a sample of the “Super Fun Travel Desk.” It is a zippered folding binder made of paperboard covered with woven man-made fiber fabric. It has a shoulder strap. There is another strap that allows the binder, when opened, to be secured around the back of a chair, presumably the front seat of a car as the child sits in the back. The “desk” would then be opened on the child’s lap.

Inside is a thin pad of drawing paper secured by an elastic band. There are three clear plastic-sheeting pockets containing eight markers, eight small colored pencils, and eight crayons. A mesh pocket contains a plastic 6-inch ruler, a pencil sharpener, and an eraser.

Explanatory Note X to General Rule of Interpretation (GRI) 3(b) provides that merchandise is a "set put up for retail sale" if (a) it is composed of at least two different items classifiable in different headings; (b) it consists of items put up together to meet a particular need; and, (c) it is put up in a manner suitable for sale directly to users, without re-packing, in a retail package. Goods classifiable under GRI 3(b) are classified as if they consisted of the component that gives them their essential character, which may be determined by the nature of the component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.

It is the opinion of this office that the Super Fun Travel Desk meets the tariff definition of a set. Further, it is our opinion that the essential character of the set is imparted by the textile binder.

The applicable subheading for this product will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The general rate of duty will be seven percent ad valorem.

Your sample will be returned as requested.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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 Mitchel Bayer at 646-733-3102.


Robert B. Swierupski

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