CLA-2-49:OT:RR:NC:2:234
Ms. Lea Ford
John S. Connor, Inc.
799 Cromwell Park Drive, Suites A-G
Glen Burnie, MD 21061
RE: The tariff classification of a student phonics kit from Taiwan
Dear Ms. Ford:
In your letter dated November 4, 2010 you requested a tariff classification ruling. On November 18, 2010, the ruling was rejected by this office for additional information. The information requested was emailed to this office on January 11, 2011.
The ruling was requested on a Student Phonics Kit for Reading and Spelling. A sample was submitted for our examination which will be returned to you as requested. The student phonics kit contains:
101 magnetic small letter tiles
5 magnetic receptive SyllaBoards
5 magnetic colored tiles
2 magnetic receptive whiteboards
2 colored pencils
1 pencil sharpener
1 dry erase marker
1 small eraser
1 calculator.
All of the items are put up together in a protective plastic case with a snap lock closure. The case has a magnetic chart adhered to the interior of the case. The 101 letter tiles are flat, square, white plastic pieces which have been printed with the individual letters of the alphabet, as well as combinations of letters to form prefixes and suffixes. You state in your email that the magnetic tiles are used together to form sounds and words on the different magnetic receptive boards. The dry erase marker and mini eraser are used to write and erase one syllable of words on each SyllaBoard. The pencil sharpener sharpens the colored pencils and the calculator is used to calculate the student’s reading error percentage. The kit will be used as an educational aid for children ages five and up. For tariff classification purposes, this product will be regarded as “goods put up in sets for retail sale”.
General Rule of Interpretation (GRI) 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their “essential character.” In this case, the printed tiles impart the essential character of the set.
The applicable subheading for the Student Phonics Kit will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other Printed matter, including printed pictures and photographs: Other: Other: Other: Other. The rate of duty will be free.
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/.
The merchandise in question may be subject to antidumping duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and Countervailing Duty" on the lower right hand side under "Investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov.
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 the National Import Specialist at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division