Plastic block with dry erase marker

This item is comprised of a six
sided block that measures approximately 3” by 3” by 3” and is composed of
ethylene vinyl acetate (EVA) plastic foam material. Respectively laminated to
each of the six sides of the block is a film sticker that creates a writeable
surface for use with a dry erase marker, one of which is included in the retail
package with the block prior to importation. The perimeter of each laminated film
sticker is decorated with Dr. Seuss Cat in the Hat characters. 

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 is an adjunct to the block as the
marker is intended for use on the six film sticker writing surfaces that are
laminated to the block. The marker will be rendered useless once the fluid has
been dispensed, while the block with the film sticker writing surfaces will
continue to endure. Furthermore, the ultimate purpose of this item is fulfilled
by the marks that are left on the film sticker writing surfaces that are
laminated to the block, rather than by the marker which provides the means to
leave those marks. Therefore, it is the opinion of this office that the dry
erase foam block provides this item with the essential character within the
meaning of GRI 3(b).

Subheading HS: 3926.90.

Source:
https://rulings.cbp.gov/index.asp,  July 13, 2017
(N287333)