L86955 L8 Ruling Active

The tariff classification of Dry Erase Boards with Markers from China

Issued August 19, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9610.00.0000

Headings: 9610

GRI rules applied: GRI 1, GRI 3

Product description

, your client. You submitted descriptive literature and product samples with your request. The subject merchandise is described as follows: a Wire Mesh Magnetic Combo Message Board, and 2 Door Notes Message Boards. All three boards are packaged and sold with1 marker each. The 2 Door Notes Boards are dry erase boards that may be used for either writing or drawing. The Wire Mesh Combo Board is a combination message board and magnetic board. The samples will be returned, as requested by your office. The Wire Mesh Magnetic Combo Message Board with Marker, and the 2 Door Notes Message Boards, also with markers, will be considered sets for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as the basis of 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. Noting GRI-3 (b), the component that gives the Wire Mesh Magnetic Combo Board with Marker, and the 2 Door Notes Message Boards their essential character would dictate the classification of the products. The Dry Erase Board portion of each set imports the essential character to the three items.

CBP rationale

The applicable subheading for the Wire Mesh Magnetic Combo Message Board with Marker, and the 2 Door Notes Message Boards with Markers, no style numbers indicated, 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 L86955 August 19, 2005 CLA-2-96:RR:NC:2:224 L86955 CATEGORY: Classification TARIFF NO.: 9610.00.0000 Mr. Michael A. Capuzzi The Law Office of Michael A. Capuzzi 6314 North Wyndwood Drive Crystal Lake, IL 60014 RE: The tariff classification of Dry Erase Boards with Markers from China Dear Mr. Capuzzi: In your letter dated August 8, 2005, you requested a tariff classification ruling, on behalf of General Binding Corp., your client. You submitted descriptive literature and product samples with your request. The subject merchandise is described as follows: a Wire Mesh Magnetic Combo Message Board, and 2 Door Notes Message Boards. All three boards are packaged and sold with1 marker each. The 2 Door Notes Boards are dry erase boards that may be used for either writing or drawing. The Wire Mesh Combo Board is a combination message board and magnetic board. The samples will be returned, as requested by your office. The Wire Mesh Magnetic Combo Message Board with Marker, and the 2 Door Notes Message Boards, also with markers, will be considered sets for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as the basis of 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. Noting GRI-3 (b), the component that gives the Wire Mesh Magnetic Combo Board with Marker, and the 2 Door Notes Message Boards their essential character would dictate the classification of the products. The Dry Erase Board portion of each set imports the essential character to the three items. The applicable subheading for the Wire Mesh Magnetic Combo Message Board with Marker, and the 2 Door Notes Message Boards with Markers, no style numbers indicated, 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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