The tariff classification of a dry erase board with marker and magnets from China
Issued April 30, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9610.00.0000
Headings: 9610
GRI rules applied: GRI 3(b)
Product description
The submitted illustration depicts an item that is identified as a Magnetic Dry Erase Board, SKU# 10049918. This item consists of a board that measures 4” x 11”, four dot magnets, and a marker. An eraser appears to be attached to the cap of the marker. The board can be mounted to a wall or door with adhesive that is included. This item is considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3. The marker, eraser and magnets are adjuncts to the dry erase board as all of these articles are intended for use on the board. The marker will be rendered useless once the fluid has been dispensed, while the board will continue to endure. Furthermore, the ultimate purpose of this item is fulfilled by the marks that are left on the board, rather than by the marker which provides the means to leave those marks. The eraser merely enables the user with the ability to eliminate mistaken marks or marks that are no longer useful, thereby creating room for further marks to be made on the board with the marker. The magnets serve the subordinate role of providing additional options for posting notes or photos to the board. Therefore, it is the opinion of this office that the dry erase board provides this item with the essential character within the meaning of GRI 3(b).
CBP rationale
The applicable subheading for SKU# 10049918 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.
Full text
N056406 April 30, 2009 CLA-2-96:OT:RR:E:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9610.00.0000 Ms. Geri K. Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a dry erase board with marker and magnets from China Dear Ms. Davidson: In your letter dated April 1, 2009, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a Magnetic Dry Erase Board, SKU# 10049918. This item consists of a board that measures 4” x 11”, four dot magnets, and a marker. An eraser appears to be attached to the cap of the marker. The board can be mounted to a wall or door with adhesive that is included. This item is considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3. The marker, eraser and magnets are adjuncts to the dry erase board as all of these articles are intended for use on the board. The marker will be rendered useless once the fluid has been dispensed, while the board will continue to endure. Furthermore, the ultimate purpose of this item is fulfilled by the marks that are left on the board, rather than by the marker which provides the means to leave those marks. The eraser merely enables the user with the ability to eliminate mistaken marks or marks that are no longer useful, thereby creating room for further marks to be made on the board with the marker. The magnets serve the subordinate role of providing additional options for posting notes or photos to the board. Therefore, it is the opinion of this office that the dry erase board provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for SKU# 10049918 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
More rulings on the same tariff codes
The tariff classification of wall display signs and product display signs from Canada
The tariff classification of three chalkboards from China
The tariff classification of a turkey-shaped whiteboard from China
The tariff classification of a “Learning Tower” from China
The tariff classification of a computer monitor riser from China
The tariff classification of hard dry erase pockets and sleeves from China
The tariff classification of wall mounted dry erase boards from China
The tariff classification of the Tile Command Center from China
The tariff classification of a locker accessories kit from China
The tariff classification of a chalkboard from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →