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NY L87543

September 22, 2005

CLA-2-96:RR:NC:2:224 L87543


TARIFF NO.: 9610.00.0000

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

RE: The tariff classification of a “Dry Erase Board Assortment” from China

Dear Ms. Aldinger:

In your letter dated September 6, 2005, you requested a tariff classification ruling.

You are requesting the tariff classification on a product that is described as a “Dry Erase Board Assortment”, item number 920102. The product consists of an assortment of dry erase boards, accompanied by one dry erase marker for each board in the assortment. Each board has a self-stick pad on the back for easy mounting. The item will be available in four assorted styles: a Car Design, a Flowers Design, a Butterfly Design (submitted with the request), and a Sports Design. The sample will be returned, as requested by your office.

The “Dry Erase Board Assortment”, item #920102, will be sold and marketed as a set, and the product will also be 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 set its essential character would dictate the classification of the set. The dry erase board portion of this particular set exemplifies the essential character. Therefore, the applicable subheading for the “Dry Erase Board Assortment”, item #920102, 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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