The tariff classification of a Blacklight Desk with sticker sheets, stencils, paper, an eraser, an invisible ink pen, posters, pencils and dry erase markers from China

NY J86978 August 13, 2003 CLA-2-96:RR:NC:2:224 J86978 CATEGORY: Classification TARIFF NO.: 9610.00.0000 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a Blacklight Desk with sticker sheets, stencils, paper, an eraser, an invisible ink pen, posters, pencils and dry erase markers from China Dear Mr. Maher: In your letter dated July 29, 2003, you requested a tariff classification ruling, on behalf of Roseart Industries, your client. You are requesting the tariff classification on an item that is described as a Blacklight Desk, style # 8996. The desk is packaged and sold with the following: 1 glow sticker sheet, an alphabet stencil sheet, 10 pieces of 5x5 white paper, 1 eraser, 1 invisible ink pen, 2 5x5 fuzzy posters, 6 colored pencils and 3 dry erase markers. Although the plastic desk will be used like a mini desk surface, it also has its own writing/drawing surface. The sample will be returned, as requested. 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. Explanatory Note X to GRI 3 (b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing. 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. This office considers style 8996, the Blacklight Desk (with stickers, stencils, white paper, eraser, invisible ink pen, fuzzy posters, colored pencils and dry erase markers) to be a set for tariff purposes with the essential character imparted by the desk (with a writing/drawing surface) portion of the set. The entire set will be classified in Chapter 96 of the HTS as slates and boards, with writing or drawing surfaces, whether or not framed. The applicable subheading for the Blacklight Desk, item 8996, 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 % 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division