The tariff classification of a 3-in-1 combination magnetic dry erase board, corkboard and picture frame from China

N026662 May 23, 2008 CLA-2-96:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 9610.00.0000 Mr. Burton Sue Combined Resources International 2245 San Diego Ave. San Diego, CA 92110 RE: The tariff classification of a 3-in-1 combination magnetic dry erase board, corkboard and picture frame from China Dear Mr. Sue: In your letter dated April 23, 2008 you requested a tariff classification ruling. The submitted illustration depicts an item identified as a 3-in-1 Communication Board. This item is comprised of three sections with a front molding made of pine wood. The overall dimensions of the entire item are approximately 36 inches by 21.1 inches. The center section is a magnetic dry erase board made of galvanized steel. It measures approximately 19.2 inches by 17.3 inches. A small part of the board is covered by the molding, so that the exposed working surface of the dry erase board measures approximately 18.9 inches by 17 inches. The left section of this item is a corkboard that measures approximately 5.8 inches by 17.3 inches. The working surface of the corkboard that is not covered by the molding measures approximately 5.5 inches by 17 inches. The right section is comprised of four photo frames. Each photo frame opening is covered by a glass panel that measures approximately 5.9 inches by 3.9 inches. The part of each photo frame opening that is not covered with the molding measures approximately 5.5 inches by 3.5 inches. The pine wood molding measures approximately 2.1 inches in width on all four sides of the entire 3-in-1 Communication Board and approximately 1 inch in width between the photo frame openings and on either side of the dry erase board center section. This item is imported with 10 push pins, with plastic pin heads, to be used on the corkboard. It is also imported with two felt tipped markers, each with an attached eraser that appears to be made of a felt-like material. Also included with the importation are four magnets with plastic coverings that each measure 0.75 inches in diameter. The felt tipped markers and the magnets are designed to be used on the magnetic dry erase board. This item is considered to be “goods put up in sets for retail sale” within the meaning of GRI 3. The push pins, felt tipped markers and magnets are adjuncts to the 3-in-1 Communication Board. Of the three component sections of the 3-in-1 Communication Board, the magnetic dry erase board has the largest surface area. The markers and the magnets are intended for use on the magnetic dry erase board. The markers are rendered useless once the fluid has been dispensed. The magnets are an option that does not have to be used at all. Therefore, it is the opinion of this office that the magnetic dry erase board section of the 3-in-1 Communication Board provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the 3-in-1 Communication Board will be 9610.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division