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NY M86826

September 22, 2006

CLA-2-96:RR:NC:2:224 M86826


TARIFF NO.: 9610.00.0000

Mr. Dennis Morse
BDP International, Inc.
2721 Walker Ave., N.W.
Grand Rapids, MI 49504

RE: The tariff classification of a Pet Desk from China

Dear Mr. Morse:

In your letter dated September 14, 2006, you requested a tariff classification ruling, on behalf of your client, Meijer Distribution.

You are requesting the tariff classification on an item that is described as a Pet Desk, style 70204. It consists of a vinyl writing/drawing board designed in the shape of an animal, 4 crayons, stickers, and an eraser cloth. The Pet Desk writing/drawing board portion is constructed predominantly of a vinyl material, trimmed with a polyester plush material that forms a frame for the board. 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.

Noting GRI-3 (b), the component that imparts the essential character to the set would dictate the classification of the set. The writing/drawing board portion of style 70204 (Pet Desk) is the component that imparts the essential character to this particular set. Therefore, the applicable subheading for the Desk Pet, style 70204, will be 9610.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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