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NY L83281

March 15, 2005

CLA-2-96:RR:NC:2:224 L83281


TARIFF NO.: 9610.00.0000

Ms. Stephanie De Silva
Avon Products, Inc.
1251 Avenue of the Americas
New York, NY 10020

RE: The tariff classification of a travel desk with a drawing/writing board from China

Dear Ms. De Silva:

In your letter dated March 3, 2005, you requested a tariff classification ruling.

You submitted descriptive literature and a product sample with your request. The subject merchandise is described as a paperboard travel desk covered in nylon fabric, reference # PP292115. The front panel (constructed of PVC) of the product is decorated by an illustration of Spiderman. The travel desk may be carried by an attached shoulder strap or a textile handle sewn onto the top portion of the bag. The item incorporates an outer zipper closure, and an inside mesh pocket to hold items on one panel. The other inside panel of the travel desk is a dry erase writing/drawing board. There will also be included with the product, packaged for retail sale, a dry erase marker and eraser. The sample will be returned, as requested by your office.

The item is considered a set for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.

Noting GRI-3 (b), the component that gives the travel desk set (item # PP292115) its essential character would dictate the classification of the item. The dry erase drawing/ writing board of the item would exemplify the essential character. Therefore, the applicable subheading for the Children’s Travel Desk (including the marker and eraser), item PP292115, 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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