CLA-2-39:RR:NC:SP:221 I88983
Mr. Daniel Shapiro
Tompkins & Davidson, LLP
One Astor Plaza
Broadway
New York, NY 10036-8901
RE: The tariff classification of the “Fun on the Go Rolling Art Desk” from China.
Dear Mr. Shapiro:
In your letter dated November 27, 2002, on behalf of Tara Toy Corporation, you requested a tariff classification ruling.
A sample was provided with your letter. The Fun on the Go Rolling Art Desk consists of a portable desk with a carrying handle, 8 color pencils and a roll of paper printed with scenes for coloring. After a scene is colored, it may be removed by pulling the sheet through and across the serrated plastic cutting edge. This advances the roll to the next scene. The desk, pencils and printed paper are packaged together for retail sale and are classified together as a set. The essential character is imparted by the plastic desk. As you requested, the sample is being returned.
The applicable subheading for the Fun on the Go Rolling Art Desk will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…office or school supplies. The rate of duty will be 5.3 percent ad valorem.
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