CLA-2-96:OT:RR:NC:N4:422
Ms. Dona Hsieh
What Kids Want
19428 Londelius Street
Northridge, CA 91324
RE: The tariff classification of chalkboards, chalk and sponge erasers from China
Dear Ms. Hsieh:
In your letter dated October 2, 2009, you requested a tariff classification ruling.
The submitted illustrations depict items that are each identified as a chalkboard. These items will be imported in either rectangular or irregular shapes. The chalkboards are made of medium density fiberboard (MDF) and each measures 8” x 9” x 0.4”. They are designed with various licensed Disney or Marvel characters. Each chalkboard will be imported with two pieces of chalk in a small cardboard box and a sponge eraser, all packaged together for retail sale.
Although you have stated that these items are “sold as toys to toys retailers” Customs and Border Protection (CBP) has never considered writing, coloring, drawing or painting to have significant ‘manipulative play value,” for purposes of classification as a toy. Furthermore, CBP does not classify the tools for writing, coloring, drawing or painting as toys since these tools are not principally designed to amuse.
This item is considered to be "goods put up in sets for retail sale" within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. The chalkboard is the component of the set that will endure. The chalk and the sponge eraser are adjuncts to the chalkboard as these articles are intended for use on the chalkboard and are therefore subordinate to it. The ultimate purpose of this item is fulfilled by the marks that are left on the chalkboard, rather than by the chalk which provides the means to leave those marks. The sponge eraser merely enables the user with the ability to eliminate mistaken marks or marks that are no longer useful, thereby creating room for further marks to be made on the chalkboard with the chalk. Therefore, it is the opinion of this office that the chalkboards provide these items with the essential character, within the meaning of GRI 3(b).
The applicable subheading for the chalkboard packaged with chalk and a sponge eraser will be 9610.00.0000, Harmonized Tariff Schedule of the United States (HTS), 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