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NY L85966

July 8, 2005

CLA-2-96:RR:NC:2:224 L85966


TARIFF NO.: 9610.00.0000

Mr. Kevin Maher
CAir Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of a Lite Art Activity Cube from China

Dear Mr. Maher:

In your letter dated June 20, 2005, you requested a tariff classification ruling, on behalf of Roseart Industries, your client.

You submitted descriptive literature and a product sample with your request. The subject merchandise is described as a Lite Art Activity Cube, #6869. The product consists of the following components: 4 sides of the cube (a plastic unit), 262 plastic pegs, a plug-in cord/screw, 8 paper picture sheets, 3 crayons, and 1 dry erase marker.

One side of the plastic cube is for making designs, with the plastic pegs, on a board that lights up. One side of the cube is a tracing desk, and the two remaining sides are boards that may be written on, or drawn upon directly with a marker or crayons. 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. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (b), they are classified in the heading/subheading of the tariff that occurs last in numerical order among those that equally merit consideration.

Noting GRI-3 (c), the heading/subheading that occurs last in numerical order among those that equally merit consideration would dictate the classification of the set. The heading/subheading for the boards (of the activity cube) with writing or drawing surfaces occurs last in numerical order in the HTS among those that equally merit consideration. Therefore, the applicable subheading for the Lite Art Activity Cube, #6869, 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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