The tariff classification of a reusable drawing and magnet kit from China
Issued March 11, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9610.00.0000
Headings: 9610
GRI rules applied: GRI 3(b)
Product description
You have requested a ruling on two versions of these kits. The submitted sample is a version that is identified as “trucks”. The submitted illustration includes another version that is identified as “princesses”. Each of the two kits has the words “Play Draw Create” printed on the cover. Each kit includes a magnetic dry erase board, over thirty plastic flexible punch-out magnets on two sheets, five porous-tipped markers in assorted colors, and a seven page write-on/wipe-off activity book. The pages of the book are made of paperboard laminated on both sides with sheeting of plastic that creates the write-on/wipe off surfaces. The cover of the kit opens up in the manner of a book, to reveal the dry erase board attached to one side and the activity book attached to the other side. The submitted kit measures approximately 11¾” by 9½” when closed and features two rope handles on the top. As you requested, the sample will be returned to you. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3 and the dry erase board provides the item with the essential character within the meaning of GRI 3(b).
CBP rationale
The applicable subheading for the “trucks” and the “princesses” reusable drawing and magnet kits 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
N147327 March 11, 2011 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9610.00.0000 Mr. Ken Ayoub Innovative Kids A Division of Innovative USA, Inc. 18 Ann Street Norwalk, CT 06854-2258 RE: The tariff classification of a reusable drawing and magnet kit from China Dear Mr. Ayoub: In your letter dated February 2, 2011, you requested a tariff classification ruling. The submitted sample and the submitted illustrations are identified as reusable drawing and magnet kits. You have requested a ruling on two versions of these kits. The submitted sample is a version that is identified as “trucks”. The submitted illustration includes another version that is identified as “princesses”. Each of the two kits has the words “Play Draw Create” printed on the cover. Each kit includes a magnetic dry erase board, over thirty plastic flexible punch-out magnets on two sheets, five porous-tipped markers in assorted colors, and a seven page write-on/wipe-off activity book. The pages of the book are made of paperboard laminated on both sides with sheeting of plastic that creates the write-on/wipe off surfaces. The cover of the kit opens up in the manner of a book, to reveal the dry erase board attached to one side and the activity book attached to the other side. The submitted kit measures approximately 11¾” by 9½” when closed and features two rope handles on the top. As you requested, the sample will be returned to you. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3 and the dry erase board provides the item with the essential character within the meaning of GRI 3(b). The applicable subheading for the “trucks” and the “princesses” reusable drawing and magnet kits 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
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