CLA-2-96:OT:RR:NC:N4:422
Mr. Long Vu
Walgreen Co.
304 Wilmot Road
MS# 3291
Deerfield, IL 60015
RE: The tariff classification of a double sided dry erase board from China
Dear Mr. Long:
In your letter dated October 11, 2012, you requested a tariff classification ruling.
The submitted sample is identified as a Double-Sided Dry Erase Board, WIC 220838. You have stated that WIC is an acronym for Walgreens Item Code. This item is unframed and measures approximately 11” by 14”. It features a planning calendar on one side and a mostly blank surface on the opposite side. The calendar side is printed with a grid made up of vertical and horizontal lines that form 5 rows and 7 columns which, in turn, form 35 squares to represent a monthly calendar. Days of the week are printed on top of the first row with the word “month:” printed in the upper left hand corner, as a blank field to be filled in by the user. The calendar is designed for users to mark down daily notes, activities and appointments for reminding and planning purposes.
The other side of the board, which is mostly blank, with the exception of the printed word “notes:” on the top left corner, is used to jot down additional or lengthy notes or a list of “To Do” references. There is a black polyester cord attached at the top, which is designed to facilitate the hanging of the board. Also attached to the top is a clear plastic loop, which is designed to hold a black medium point dry erase marker, which is included in the importation and packaged together for retail sale with the board. As you requested, the sample will be returned to you.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The marker is a mere adjunct to the board, as the marker is intended for use on the board. Also, the marker will be rendered useless once the fluid has been dispensed, while the board will continue to endure. Therefore, it is the opinion of this office that the writing and drawing surface of the board provides this item with the essential character within the meaning of GRI 3(b).
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings.
EN 9610 states that articles that are correctly classified in heading 9610 may be “framed or not” and “may bear permanent markings (lines, squares, lists of commodities, etc.)”. You have asked whether this item is correctly classified in subheading 4910.00.6000 or subheading 9610.00.0000. Although one side of this board is designed to be used as a calendar, the description for heading 9610 describes the entire instant item.
The applicable subheading for WIC 220838 will be 9610.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for slates and boards, with writing 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,
Thomas J. Russo
Director
National Commodity Specialist Division