CLA-2-96:OT:RR:E:NC:N2:222
Mr. Gary D. Hollis
The Container Store
500 Freeport Parkway
Coppell, TX 75019
RE: The tariff classification of magnetic dry erase boards and a dry eraser with a magnetic cup from Portugal
Dear Mr. Hollis:
In your letter dated May 12, 2008 you requested a tariff classification ruling.
The submitted illustrations depict items identified as follows:
Magnetic dry erase boards – SKU# 10046214, SKU# 10046215 and SKU# 10046216. Each of these three items is composed of a thin sheet of steel, backed with a precut medium density fiberboard (MDF). The sheet of steel is framed with a border made of polyvinyl chloride (PVC) plastic material. The board in SKU# 10046214 measures approximately 15.7 inches by 11.8 inches. The board in SKU# 10046215 measures approximately 23.6 inches by 7.9 inches. The board in SKU# 10046216 measures approximately 17.7 inches by 17.7 inches.
At time of importation, each of these three items will also include a packet that contains two small round magnets, two drywall screws and mounting instructions. In addition, each imported item will also include a dry erase marker and a magnetic holder for the marker, which allows the marker to be mounted onto the magnetic dry erase board when not in use.
Dry eraser w/ Magnetic cup – SKU# 10046217. This item consists of a dry eraser and a magnetic cup that is designed to function as a holder for the eraser. Both the eraser and the cup are designed in the shape of a semi-circle, with one flat side and one rounded side. The flat side of the eraser is made of felt and the rounded side is made of PVC. The entire cup is made of PVC. The flat side has an attached magnet, allowing it to be mounted onto a dry erase board. However, this item does not include a dry erase board.
Each of these items are considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3. The small round magnets and the markers are adjuncts to the magnetic dry erase boards. The magnetic cup is merely a holder for the dry eraser and is designed specifically for that purpose. Therefore, it is the opinion of this office that the magnetic dry erase boards provide SKU# 10046214, SKU# 10046215 and SKU# 10046216 with the essential character and the dry eraser provides SKU# 10046217 with the essential character within the meaning of GRI 3(b).
The dry eraser is considered to be a composite good within the meaning of GRI 3. It is the felt side of the eraser that performs the erasing function. The PVC side of the eraser merely provides a surface by which it can be held when in use. Therefore, it is the opinion of this office that the felt side provides the eraser with the essential character within the meaning of GRI 3(b).
The applicable subheading for SKU# 10046214, SKU# 10046215 and SKU# 10046216 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.
The applicable subheading for SKU# 10046217 will be 6307.90.9889, HTSUS, which provides for other made up articles, including dress patterns: other: other: other: other: other. The rate of duty will be 7 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