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NY L86916

August 18, 2005

CLA-2-96:RR:NC:2:224 L86916


TARIFF NO.: 9610.00.0000

Ms. Karen Cecca-Capillo
Exel Global Logistics
150 Eastern Avenue
Chelsea, MA 02150

RE: The tariff classification of a Dry Erase Board with Marker from China

Dear Ms. Cecca-Capillo:

In your letter dated August 10, 2005, you requested a tariff classification ruling, on behalf of Leapyear Publishing LLC, your client.

You submitted descriptive literature and a product sample with your request. The subject merchandise is described as a Dry Erase Board, no style number shown. The product is composed of a paper board, a polypropylene frame, a marker, and 2 magnetic strips on the back of the board that allows it to attach to metal surfaces such as a locker door or wall. The sample will be returned, as requested by your office.

The Dry Erase Board with Marker 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 the 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.

You have suggested classification in subheading 4911.91.2040, HTS, which provides for certain printed pictures. While the front of this product is ornamented with a small picture located at the lower right corner, the picture is not its principal feature. The item is primarily a blank writing board of a kind specifically provided for in another tariff heading (Chapter 96 of the HTS).

Noting GRI-3 (b), the component that gives the Dry Erase Board with Marker its essential character would dictate the classification of the product. The Dry Erase Board portion of the set imports the essential character to the item. The applicable subheading for the Dry Erase Board with Marker, no style number indicated, 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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