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NY N004334




December 18, 2006

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9610.00.0000

Ms. Irina Parker
Avon Products Inc
1251 Avenue of the Americas
New York, NY 10020-1196

RE: The tariff classification of a Child’s travel desk from China

Dear Ms. Parker:

In your letter dated November 29, 2006, you requested a tariff classification ruling.

You are requesting the tariff classification on a product that is described as a Child’s Travel Desk; the designated item number for the product is PP363715. The item is composed of the following components: a case onto which a dry erase surface is glued, a dry erase marker, and a dry erase eraser. The proper classification will be in Chapter 96 of the HTSUS because of the permanently affixed writing/drawing surface. The samples will be returned, as requested.

The Child’s Travel Desk, item number PP363715, will be considered a set for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.

Noting GRI-3 (b), the component that imparts the essential character would dictate the classification of the set. The writing/drawing board inside the travel desk exemplifies the essential character. Therefore, the applicable subheading for the Child’s Travel Desk, item number PP363715, 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 % 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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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