K89771 K8 Ruling Active

The tariff classification of "The Starting Line Up" Board from China

Issued October 13, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9610.00.0000

Headings: 9610

Product description

You submitted descriptive literature and a product sample with your request. The subject merchandise is called the “The Starting Line Up” board. This consists of a dual sided clipboard and accessories that will be sold at retail. One side of the clipboard features sixteen lines of dry erase material that can be used to record a player’s name and position, using the porous tip marker pen (included). The other side has a clear plastic sleeve that may also be written on under which can be placed one of the 12 included sport-specific field diagrams. The board also has a plastic clip attached by a metal ring to the top for ease of hanging. 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 would exemplify the essential character. Therefore,

CBP rationale

the applicable subheading for the “The Starting Line Up” 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.

Full text

NY K89771 October 13, 2004 CLA-2-96:RR:NC:SP:224 K89771 CATEGORY: Classification TARIFF NO.: 9610.00.0000 Mr. Ray Reynolds Lee Hardeman Customs Broker, Inc. PO Box 45545 Atlanta, GA 30320-0545 RE: The tariff classification of “The Starting Line Up” Board from China Dear Mr. Reynolds: In your letter dated September 20, 2004, on behalf of Sportime LLC of Atlanta, Georgia, you requested a tariff classification ruling. You submitted descriptive literature and a product sample with your request. The subject merchandise is called the “The Starting Line Up” board. This consists of a dual sided clipboard and accessories that will be sold at retail. One side of the clipboard features sixteen lines of dry erase material that can be used to record a player’s name and position, using the porous tip marker pen (included). The other side has a clear plastic sleeve that may also be written on under which can be placed one of the 12 included sport-specific field diagrams. The board also has a plastic clip attached by a metal ring to the top for ease of hanging. 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 would exemplify the essential character. Therefore, the applicable subheading for the “The Starting Line Up” 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. 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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