United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY D86018 - NY D86073 > NY D86052

Previous Ruling Next Ruling
NY D86052




December 22, 1998

CLA-2-94:RR:NC:SP:233 D86052

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.20.0030; 9403.60.8080

Ms. Tammy Locke
Wholesale Supply Company, Inc.
7100 Service Merchandise Drive
Brentwood, TN 37027

RE: The tariff classification of easels from Taiwan and China.

Dear Ms. Locke:

In your letter dated December 15, 1998, you requested a tariff classification ruling.

The photographs submitted with your request depict the following items:

#031PWL - Brass plated picture easel, made of brass plated steel. The tripod construction and wide supports lend stability for large framed artwork or a mirror with an 18" minimum width.

#034FPWL - Cherry finish painter's easel, made of wood. The height adjusts to hold prints, paintings, and framed photographs up to 34" tall.

#033FPWL - Oak finish painter's easel, made of wood. The height adjusts to hold prints, paintings, and framed photographs up to 34" tall.

All three easels are designed to stand on the floor.

The applicable subheading for #031PWL, the brass plated picture easel, will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: other metal furniture, other: other. The rate of duty will be 0.8% ad valorem. Effective January 1, 1999, the rate of duty will be free.

The applicable subheading for #034FPWL and #033FPWL, the cherry finish and oak finish painter's easels, will be 9403.60.8080, HTS, which provides for other furniture and parts thereof: other wooden furniture: other, other. The rate of duty will be 0.5% ad valorem. Effective January 1, 1999, the rate of duty will be free.

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 Lawrence Mushinske at 212-466-5739.

Sincerely,

Robert B. Swierupski

Previous Ruling Next Ruling

See also: