I81258 I8 Ruling Active

The tariff classification of tin dry erase boards from China.

Issued May 7, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9610.00.0000

Headings: 9610

Product description

The tin dry erase boards are writing boards made of tin that, at the time of importation, are packaged for retail sale with a dry erase marker with a dry eraser top. There is also a small sheet of magnets that will stick to the board. There are three styles: No. 184139 (Scooby-Doo), No. 184152 (Jimmy Neutron), No. 184154 (Sponge Bob). The writing board, marker, eraser and magnets are classified together as a set. The writing board imparts the essential character. As you requested, the samples are being returned.

CBP rationale

The applicable subheading for the tin dry erase boards 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.

Full text

NY I81258 May 7, 2002 CLA-2-96:RR:NC:SP:221 I81258 CATEGORY: Classification TARIFF NO.: 9610.00.0000 Ms. Cheryl Santos CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of tin dry erase boards from China. Dear Ms. Santos: In your letter dated April 25, 2002, you requested a tariff classification ruling. Three samples were provided with your letter. The tin dry erase boards are writing boards made of tin that, at the time of importation, are packaged for retail sale with a dry erase marker with a dry eraser top. There is also a small sheet of magnets that will stick to the board. There are three styles: No. 184139 (Scooby-Doo), No. 184152 (Jimmy Neutron), No. 184154 (Sponge Bob). The writing board, marker, eraser and magnets are classified together as a set. The writing board imparts the essential character. As you requested, the samples are being returned. The applicable subheading for the tin dry erase boards 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 percent ad valorem. Importations of these products might be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a trademark, tradename or copyright registered with the United States Customs Service. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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