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NY J88329




September 12, 2003

CLA-2-96:RR:NC:2:224 J88329

CATEGORY: CLASSIFICATION

TARIFF NO.: 9610.00.0000

Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Ave
Valley Stream, NY 11581

RE: The tariff classification of a Super Draw Set from China

Dear Mr. Maher:

In your letter dated September 4, 2003, you requested a tariff classification ruling, on behalf of Roseart Industries, your client.

You are requesting the tariff classification on an item that is described as a Super Draw Set, style 3279. The set includes the following: 1 portable magnetic drawing board, 3 magnetic stamps and 1 magnetic drawing pen. The sample will be returned, as requested by your office.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are classified in the heading that occurs last in numerical order among those which equally merit consideration.

The Super Draw Set, style # 3279, is considered a set for tariff classification purposes. The drawing board imparts the essential character to the item, so the merchandise will be classified in accordance with GRI 3 (b), as a board with a writing or drawing surface in Chapter 96 of the HTS.

The applicable subheading for the Super Draw Set, style # 3279, 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 % ad valorem.

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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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