The tariff classification of a Magnetic Board from Italy

NY K86992 June 22, 2004 CLA-2-96:RR:NC:SP:224 K86992 CATEGORY: Classification TARIFF NO.: 9610.00.0000 Mr. George Lorenze Childcraft Education Corporation 2920 Old Tree Drive Lancaster, PA 17603 RE: The tariff classification of a Magnetic Board from Italy Dear Mr. Lorenze: In your letter received June 10, 2004, you requested a tariff classification ruling. You submitted descriptive literature and a product sample with your request. The subject merchandise is item #4G70400158, called a magnetic board. This consists of a double-sided, metal-based cardboard sheet that has one side for use with magnetic accessories and one side suitable for use with dry-erase markers. No accessories or markers were included with the board. The item is made up of two components: a magnetic board and a writing/drawing board suitable for use with dry-erase markers. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis for 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. The submitted merchandise is considered a composite good. We believe that the magnetic board and the dry-erase board each play an equal role in relation to the use of the merchandise. The boards are integrated components that are incapable of being separated. In addition, the two sides of the boards are commercially equal. Since neither of the components imparts the essential character to this merchandise, GRI 3 (c) is applicable. GRI 3 (c) provides that when the essential character of a product cannot be determined, the product shall then be classified under the heading that occurs last in numerical order in the tariff among those which merit equal consideration. The competing headings for the board are 9503 HTS and 9610 HTS. Since it has been established that the item is a composite good, it will be classified in Chapter 96 of the HTS, in accordance with GRI 3 (c). The applicable subheading for the magnetic board 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. Section 304 of the Tariff Act of 1930, as amended (19 USC 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 USC 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). The sample you have submitted does not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. 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