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NY K88479

August 19, 2004
CLA-2-63:RR:NC:N3:351 K88479


TARIFF NO.: 6307.90.9889

Gordon C. Anderson
C.H. Robinson Worldwide, Inc.
8855 Columbine Road
Suite 400
Eden Prairie, MN 55347-4148

RE: The tariff classification of a portable desk set from China

Dear Mr. Anderson:

In your letter dated July 17, 2004, you requested a tariff classification ruling on behalf of Beau International, Inc., of Inwood, N.Y.

The submitted sample, identified as a “Car Seat Activity Set,” consists of a portable desk, 10 coloring pages, 10 felt tip markers, and 8 crayons. The portable desk measures approximately 15” x 12” x 3½” and has a covering of plastic sheeting, a zippered enclosure, one small exterior pocket, an adjustable carrying strap, two adjustable hook-and-loop fastener straps, and an adjustable buckle strap used for attaching to the back of the driver or passenger seat of a vehicle. When the portable desk is opened, after the straps have been secured to the seat, the desktop provides a flat, hard, and level surface on which a child might play or write. There are also three interior pockets that can be used to store and organize the pencils, crayons, and markers.

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 “Car Seat Activity Set” 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 the “Car Seat Activity Set” will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.

The 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. 177).2

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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