CLA-2-96:OT:RR:E:NC:N2:222
Ms. Christina A McCarthy
Coppersmith Inc
760 Bonnie Ln
Elk Grove, IL 60007
RE: The tariff classification of a Write N Wipe Board with a felt tipped marker from China
Dear Ms. McCarthy:
In your letter dated May 9, 2008, on behalf of It’s Academic, you requested a tariff classification ruling.
The submitted illustration depicts an item identified as a Write N Wipe Board. This item consists of paperboard that is laminated with a mylar coating. The board measures 8 inches long by 7.5 inches tall and is approximately 0.125 inches thick. It is of a round shape and has a point at the bottom that leans to the right, thereby giving the appearance of a comic book speech bubble. The shape of the board is outlined around the entire perimeter, near the edge, by a raised strip of ethylene-vinyl acetate (EVA) plastic foam material that is red in color. Two flexible magnets are located on the back of the board, so that this item can be mounted on a metal locker. On the top of the board is a clip that holds a felt tipped marker.
This item is considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3. The marker will be rendered useless once the fluid is dispensed, while the board will continue to endure. Furthermore, the ultimate purpose of this item is fulfilled by the marks that are left on the board, rather than by that which provides the means to leave those marks. Therefore, it is the opinion of this office that the Write N Wipe Board, rather than the marker, provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for the Write N Wipe Board 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