The tariff classification of a wooden block with chalkboard and clock from China

NY J86668 July 11, 2003 CLA-2-96:RR:NC:2:224 J86668 CATEGORY: Classification TARIFF NO.: 9610.00.0000 Ms. Yvonne M. W. Richardson The Millwork Trading Co., Ltd 1372 Broadway, 2nd Floor New York, NY 10018 RE: The tariff classification of a wooden block with chalkboard and clock from China Dear Mr. Richardson: In your letter dated July 2, 2003, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a clock with a chalkboard combination, item # 405M-4359 A & B. The item is essentially a wooden piece that incorporates a black writing surface and a working battery operated clock, and it will be available in different colors. It is designed as a wall hanging with two metal pieces on its back for this purpose. The sample will be returned, as requested by your office. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are classified in the heading that occurs last in numerical order among those which equally merit consideration. The wooden block with chalkboard and clock, item # 405M-4359 A & B, is considered a composite good for tariff classification purposes. No single component imparts the essential character to the item, so the merchandise will be classified in accordance with GRI 3 (c). The heading for boards with writing or drawing surfaces appears last in numerical order among the competing headings which equally merit consideration, therefore the product will be classified in Chapter 96 of the HTS as a board with a writing or drawing surface. The applicable subheading for the wooden block with chalkboard and a clock, item # 405M-4359 A & B, 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 %. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division