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NY L87864

October 27, 2005

CLA-2-39:RR:NC:SP:221 L87864


TARIFF NO. 3926.10.0000

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

RE: The tariff classification of an activity desk from China.

Dear Mr. Maher:

In your letter dated September 30, 2005, on behalf of your client, Roseart Industries, you requested a classification ruling.

The submitted sample is identified as style number 5721, Batman Begins Activity Desk. This product consists of a portable plastic desk with a built-in carrying handle and a snap-open compartment with room to fit the included 8 crayons and 6 felt tip markers. The compartment also incorporates a built-in crayon sharpener and stands so that each of the crayons and markers can be held upright. The desk has a spindle on which is mounted a 60 foot roll of paper with 120 activities and scenes to color. The activity roller desk kit is classified as a set, with the essential character imparted by the portable desk.

The sample is returned as you requested.

The applicable subheading for the Batman Begins Activity Roller Desk Set 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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