The tariff classification of an accessory pack for a magnetic dry erase board from China

N108356 July 1, 2010 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9608.20.0000 Ms. Rose Darrow CRI2000, LP 2245 San Diego Ave Suite 223 San Diego, CA 92110 RE: The tariff classification of an accessory pack for a magnetic dry erase board from China Dear Ms. Darrow: In your letter dated May 25, 2010, you requested a tariff classification ruling. The submitted sample is an accessory pack for a magnetic dry erase board. The pack consists of 1 magnetic eraser with 2 porous-tipped markers inserted into a depression on the top side, 2 double ended dry erase porous-tipped markers, 6 magnets with plastic top sides and one board cleaner (80ml). The articles are packed in a clear plastic blister pack. This item does not include the board but is designed to be used as a replacement pack when some of the original components that are sold with the board are broken or missing. The dry erase board accessory pack is shipped to the ultimate customer in its entirety, as imported. This item is considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. The markers most directly address the purpose of these items and the other articles of the set are mere adjuncts. The eraser enables mistaken marks made by the markers to be eliminated and the cleaner provides a clean surface on which to use the markers. The magnets provide additional options for use of the board on which all of these items will ultimately be used. Therefore, it is the opinion of this office that the markers provide the essential character within the meaning of GRI 3(b). The applicable subheading for the accessory pack will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for felt tipped and other porous-tipped pens and markers. The duty rate will be 4 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