The tariff classification of a "Dry Erase Board Assortment" from China
Issued September 22, 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
You are requesting the tariff classification on a product that is described as a “Dry Erase Board Assortment”, item number 920102. The product consists of an assortment of dry erase boards, accompanied by one dry erase marker for each board in the assortment. Each board has a self-stick pad on the back for easy mounting. The item will be available in four assorted styles: a Car Design, a Flowers Design, a Butterfly Design (submitted with the request), and a Sports Design. The sample will be returned, as requested by your office. The “Dry Erase Board Assortment”, item #920102, will be sold and marketed as a set, and the product will also be considered a set for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a 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 set its essential character would dictate the classification of the set. The dry erase board portion of this particular set exemplifies the essential character. Therefore,
CBP rationale
the applicable subheading for the “Dry Erase Board Assortment”, item #920102, 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 L87543 September 22, 2005 CLA-2-96:RR:NC:2:224 L87543 CATEGORY: Classification TARIFF NO.: 9610.00.0000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a “Dry Erase Board Assortment” from China Dear Ms. Aldinger: In your letter dated September 6, 2005, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is described as a “Dry Erase Board Assortment”, item number 920102. The product consists of an assortment of dry erase boards, accompanied by one dry erase marker for each board in the assortment. Each board has a self-stick pad on the back for easy mounting. The item will be available in four assorted styles: a Car Design, a Flowers Design, a Butterfly Design (submitted with the request), and a Sports Design. The sample will be returned, as requested by your office. The “Dry Erase Board Assortment”, item #920102, will be sold and marketed as a set, and the product will also be considered a set for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a 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 set its essential character would dictate the classification of the set. The dry erase board portion of this particular set exemplifies the essential character. Therefore, the applicable subheading for the “Dry Erase Board Assortment”, item #920102, 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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