CLA-2-39:OT:RR:NC:SP:221
Ms. Christina Yun
M.Z. Berger & Co.
29-76 Northern Blvd.
Long Island City, NY 11101
RE: The tariff classification of the “Floating Art Desk” from China.
Dear Ms. Yun:
In your letter dated May 30, 2008, you requested a tariff classification ruling.
You provided a sample with your letter. The “Floating Art Desk” consists of a lightweight plastic desk, 3 soap crayons and 2 ethylene vinyl acetate (EVA) coloring sheets. The desk is designed to float in water so that a child can use it in the bathtub. The desk has a storage compartment that can hold the crayons and coloring sheets. The sample set has Disney theme characters. The desk, crayons and coloring sheets are classified together as a set in the tariff provision applicable to the article that imparts the essential character to the set. The essential character of this set is imparted by the floating desk. As you requested, the sample will be returned.
The applicable subheading for the Floating Art Desk will be 3926.10.0000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, office or school supplies. The rate of duty will be 5.3 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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division