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NY L84635

May 11, 2005

CLA-2-39:RR:NC:SP:221 L84635


TARIFF NO.: 3926.10.0000

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of the “My Cuddly Lap Desk” from China.

Dear Ms. Aldinger:

In your letter dated April 26. 2005, you requested a tariff classification ruling.

Four samples were provided with your letter. The My Cuddly Lap Desk, assortment #939889, consists of a lap desk activity case, markers, crayons, paint projects and 10 sheets of paper packaged for retail sale inside the desk. The plastic desk/case is attached to a stuffed textile cushion so that the desk can rest comfortably on the lap. The cushions are available in different animal designs including a turtle (item no. 12977), a spotted dog (Item no.12978), a red dog (item no. 12976) and a dinosaur (item no. 12975). The essential character of the set is imparted by the desk/case with attached cushion, which comprises the majority of the value and bulk of the set. The essential character of the desk/case with attached cushion is imparted by the plastic desk surface and case. As you requested, the samples are being returned.

The applicable subheading for the My Caddy Lap Desk will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...office 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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