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NY L85979




July 14, 2005

CLA-2-39:RR:NC:N2:221 L85979

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000

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

RE: The tariff classification of an activity desk from China

Dear Mr. Maher:

In your letter dated June 20, 2005, on behalf of Roseart Industries, you requested a tariff classification ruling.

The sample submitted with your request is identified as style #5507, Star Wars Activity Roller Desk. The product consists of a portable desk with a built-in carrying handle and a snap open compartment with room to fit the included 8 crayons and 6 felt tip markers. The compartment also incorporates a built-in crayon sharpener and stands so that each of the crayons and markers can be held upright. The desk has a spindle on which is mounted a 60 foot paper roll with puzzles, activities and scenes from the Star Wars movie to color. The activity roller desk kit is classified as a set, with the essential character imparted by the portable desk.

The sample will be returned as you requested.

The applicable subheading for the Star Wars Activity Roller Desk Set will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for other articles of plastics...office or school supplies. The rate of duty will be 5.3 percent 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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