CLA-2-39:RR:NC:SP:221 L83237
Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of a desk set from China.
Dear Mr. Crago:
In your letter dated February 16, 2005, you requested a tariff classification ruling.
The “Designer Desk Set” (C068KA00629) consists of 3 plastic spiral gear wheels with a gear wheel holder, 1 alphabet ruler and 1 number and symbol ruler, 6 markers, 16 crayons, 6 poster paints, 4 shaped sponges, 6 greeting cards with 6 envelopes, 4 paperboard cards with 80 punch-out stencils, 3 plastic spiral stencils with 1 stencil holder, 1 tray with 16 water colors and a paintbrush, 12 pieces of chalk, 10 pieces of paper and a compartmented plastic desk designed to hold the foregoing items and serve as a portable desk or art tray. These items are packaged together for retail sale and will be classified together as a set in the tariff provision applicable to the item that imparts the essential character of the set. The essential character is imparted by the plastic desk. As you requested, the sample will be returned.
The applicable subheading for the desk set will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. 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,
National Commodity
Specialist Division