The tariff classification of a magnetic board/chalkboard from China

NY R03422 March 21, 2006 CLA-2-96:RR:NC:2:224 R03422 CATEGORY: Classification TARIFF NO.: 9610.00.0000 Ms. Jill Stavos Target Customs Brokers, Inc. 33 S. 6th Street Minneapolis, MN 55402 RE: The tariff classification of a magnetic board/chalkboard from China Dear Ms. Stavos: In your letter dated March 9, 2006, you requested a tariff classification ruling, on behalf of Target Corporation. You are requesting the tariff classification on an item that is identified as a combination magnetic activity board/chalkboard. There has been no item number designated for this product. The activity board that is constructed primarily of wood measures 16” by 14”. One side of the board is a chalkboard while the other side is a magnetic board. The wood framing the board is green and the top of the frame is shaped to resemble a frog. Included with the combination board are 20 wood shapes with magnets on the back, a piece of chalk, and an eraser. An illustration was submitted, in lieu of a sample. The item is considered a composite good for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (b), they are classified in the heading/subheading of the tariff that occurs last in numerical order among those that equally merit consideration. Noting GRI-3 (c), the heading/subheading that occurs last in numerical order among those that equally merit consideration would dictate the classification of the composite good. The heading/subheading for the chalkboard portion of the product occurs last in numerical order in the HTSUS among those that equally merit consideration. Therefore, the applicable subheading for the Froggie magnetic board/chalkboard, no item number indicated, 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% 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 Tom McKenna at (646) 733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division