The tariff classification of the Stow and Go Studio Case from China.

N050737 February 26, 2009 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Judith W. Walter Crayola LLC 1100 Church Lane Easton, PA 18040 RE: The tariff classification of the Stow and Go Studio Case from China. Dear Ms. Walter: In your letter dated January 15, 2009, you requested a tariff classification ruling. A sample was provided with your letter. The Stow and Go Mess-Free Color Wonder Studio Case, style 75-2351, consists of a plastic portable laptop desk, a 12 page coloring book and 4 special coloring markers. The coloring book and markers are stored inside the portable desk. The desk is hinged to provide access to the full interior. A smaller compartment in the top surface snaps open to provide access to just the markers, allowing children to change marker colors without opening the entire case. The desktop includes two built-in clamps to hold coloring sheets and provide a hard writing surface. The “Mess-Free” markers work only with Color Wonder coloring pages, which are specially coated to interact with the clear colored ink in the special design markers. The markers will now show color on any other surfaces such as skin, walls, carpet or clothing. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the desk, markers and coloring book to be a set for tariff classification purposes, with the essential character imparted by the desk. As you requested, the sample will be returned. The applicable subheading for the Stow and Go Studio Case, item 75-2351, will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics...office or school supplies. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division