CLA-2-96:OT:RR:E:NC:N4:422
Ms. Geri K. Davidson
The Container Store
500 Freeport Parkway
Coppell, TX 75019
RE: The tariff classification of a dry erase board with marker and magnets from China
Dear Ms. Davidson:
In your letter dated April 1, 2009, you requested a tariff classification ruling.
The submitted illustration depicts an item that is identified as a Magnetic Dry Erase Board, SKU# 10049918. This item consists of a board that measures 4” x 11”, four dot magnets, and a marker. An eraser appears to be attached to the cap of the marker. The board can be mounted to a wall or door with adhesive that is included.
This item is considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3. The marker, eraser and magnets are adjuncts to the dry erase board as all of these articles are intended for use on the board. The marker will be rendered useless once the fluid has been dispensed, while the board will continue to endure. Furthermore, the ultimate purpose of this item is fulfilled by the marks that are left on the board, rather than by the marker which provides the means to leave those marks. The eraser merely enables the user with the ability to eliminate mistaken marks or marks that are no longer useful, thereby creating room for further marks to be made on the board with the marker. The magnets serve the subordinate role of providing additional options for posting notes or photos to the board. Therefore, it is the opinion of this office that the dry erase board provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for SKU# 10049918 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 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 Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division