CLA-2-39:RR:NC:SP:221 J88500
Mr. Kevin Maher
C-Air Customhouse Brokers, Inc.
181 South Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification of the “Designer Desk” (Style #4099) from China.
Dear Mr. Maher:
In your letter dated September 4, 2003, on behalf of Roseart Industries, you requested a tariff classification ruling.
A sample was provided with your letter. The Designer Desk consists of a portable plastic desk that is packaged for retail sale with markers, stencils, paper, a sponge, activity booklet, sticker sheets and crayons. These items are classified as a set in the tariff provision applicable to the item that imparts the essential character of the set. The essential character is imparted by the plastic desk, which according to the cost breakdown provided with your letter, is of far greater value than any other item in the set. As you requested, the sample will be returned.
The applicable subheading for the Designer 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