CLA-2-96:OT:RR:NC:N4:414
Ms. Linda Winton
MSR Imports, Inc.
6920 Central Highway
Airport Circle Industrial Park
Pennsauken, NJ 08109
RE: The tariff classification of a Chalkboard Magnet and Marker Set from China
Dear Ms. Winton:
In your letter dated November 16, 2016 you requested a tariff classification ruling. A sample was submitted and is being retained by this office.
Item 2421 is a kit containing 12 small magnetic dry erase message boards in various shapes. Included in the kit are six dry erase markers which have a felt pad eraser attached to one end of the marker. The message boards and the markers are packaged together in a cardboard box.
The magnetic dry erase message boards are shaped like clouds, rectangles, squares, circles, etc., and are black in color to mimic black chalkboards. They range in size from approximately 5 inches by 1 ½ inches to approximately 3 ½ inches by 2 inches. Short messages can be written on the dry erase side of the message board. The message boards can be attached to metal surfaces such as metal file cabinets due to the magnetic backing. The messages can be erased using the felt eraser portion of the dry erase markers.
General Rule of Interpretation (GRI) 1 of the Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3.
The Chalkboard Magnets and Markers consist of two different articles that are classifiable in different headings. They are put up together to carry out a specific activity and in a manner suitable for sale directly to users without repacking. The Chalkboard Magnets and Markers are a set for classification purposes. GRI 3(b) states that goods put up in sets for retail sale are to be classified as if they consisted of the component which gives them their essential character. The essential character of the Chalkboard Magnets and Markers is imparted by the 12 magnetic dry erase message boards.
The applicable subheading for the Chalkboard Magnet and Markers 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.
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 https://hts.usitc.gov/current.
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 Barbara Kiefer at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division