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NY 866493

Sep 4 1991

CLA-2-96:S:N:N1:113 866493


TARIFF NO.: 9610.00.0000

Mr. Paul D. Irving
Cataract Customhouse Brokerage Inc.
224-71 Street
Niagara Falls, NY 14304

RE: The tariff classification of a chalkboard easel from Canada

Dear Mr. Irving:

In your letter dated August 23, 1991 on behalf of Ontario Cork Company Ltd. you requested a tariff classification ruling.

Your descriptive literature indicates that you plan to import reversible chalkboard easels. The item has a white chalkboard on one side and a green chalkboard on the reverse side. The chalkboard can be hung on the wall or used as a tabletop easel.

The applicable subheading for the chalkboard easel will be 9610.00.000, Harmonized Tariff Schedule of the United States (HTS), which provides for slates, boards with writing or drawing surfaces whether or not framed. The rate of duty will be 5.1 percent ad valorem.

Goods classifiable under subheading 9610.00.0000, HTS, which have originated in the territory of Canada, will be entitled to a 3.5 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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