CBP Ruling K88984 — The tariff classification of two 2-in-1 travel desks from China

Tariff classification

Headings: 9610

Product description

You submitted descriptive literature, product photographs, and product samples with your request. The subject merchandise is identified as a 2-in-1 Travel Desk with stationery items, no style number is indicated. The product that will be imported for retail sale will be available in two versions, a Care Bear style and a Spiderman style. Each consists of a zippered travel desk/dry erase board with inner storage for stationery articles, a paper pad, 3 No. 2 pencils, 2 dry erase markers, and 1 eraser. The inside flat portion of each travel desk is made up of a dry erase board which serves as both a support to write on using plain paper or the board may be written on directly with the dry erase markers. The samples will be returned, as you wish. For classification purposes this item is considered a set put up for retail sale. Noting GRI-3 (b), the component that gives the set the essential character would dictate the classification of the set. The board with a writing/drawing surface inside the writing desk would exemplify the essential character. Therefore,

CBP rationale

the applicable subheading for the 2-in-1 travel desks (the Care Bears version and the Spiderman version) 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 K88984 September 13, 2004 CLA-2-96:RR:NC:2:224 K88984 CATEGORY: Classification TARIFF NO.: 9610.00.0000 Mr. Joel Simon Serko & Simon, LLP 1700 Broadway, 31st Floor New York, NY 10019 RE: The tariff classification of two 2-in-1 travel desks from China Dear Mr. Simon: In your letter dated August 26, 2004, on behalf of Fashion Accessory Bazaar, LLC, you requested a tariff classification ruling. You submitted descriptive literature, product photographs, and product samples with your request. The subject merchandise is identified as a 2-in-1 Travel Desk with stationery items, no style number is indicated. The product that will be imported for retail sale will be available in two versions, a Care Bear style and a Spiderman style. Each consists of a zippered travel desk/dry erase board with inner storage for stationery articles, a paper pad, 3 No. 2 pencils, 2 dry erase markers, and 1 eraser. The inside flat portion of each travel desk is made up of a dry erase board which serves as both a support to write on using plain paper or the board may be written on directly with the dry erase markers. The samples will be returned, as you wish. For classification purposes this item is considered a set put up for retail sale. Noting GRI-3 (b), the component that gives the set the essential character would dictate the classification of the set. The board with a writing/drawing surface inside the writing desk would exemplify the essential character. Therefore, the applicable subheading for the 2-in-1 travel desks (the Care Bears version and the Spiderman version) 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

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