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NY L88690

November 18, 2005

CLA-2-39:RR:NC:SP:221 L88690


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 the “Batman clip & store desk” from China.

Dear Mr. Maher:

In your letter dated November 3, 2005, on behalf of Roseart Industries, you requested a tariff classification ruling.

A sample was provided with your letter. The Batman clip & store desk (style #5730) consists of a portable storage desk, I sketchpad, 22 stickers to color, 6 felt tip markers, 12 crayons and 1 pencil. The desk is molded of plastics in a two piece lidded construction with latch and has a metal spring clip on the top surface to hold papers in place. The contents of the set can be stored in the desk. All the items, including the desk, are packaged together for retail sale, and will be classified together as a set in the tariff provision that imparts the essential character of the set. The essential character is imparted by the portable plastic desk. As you requested, the sample will be returned.

The applicable subheading for the Batman clip & store 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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