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February 24, 1999

CLA-2-44:RR:NC:SP:230 D88049


TARIFF NO.: 8304.00.0000; 4420.90.8000; 3926.10.0000

Mr. Mike A. Pawluk
Emerging Markets Resource Development LLC 10 New King Street (Suite 106)
White Plains, NY 10604

RE: The tariff classification of “book easels” from Korea.

Dear Mr. Pawluk:

In your letter dated February 5, 1999, you requested a tariff classification ruling.

Photos of items identified as “book easels” were submitted and will be retained for reference. Each easel is a device intended to be mounted on the edge of a bookcase shelf, where it will serve to conveniently hold a book in the open position. The front portion of the device consists of an angled, framework-like platform (support) with a ledge at the bottom. The back portion is a mounting bracket (adjustable clamp) which allows the unit to be non-permanently attached to the shelf. The easel is said to be aimed primarily at the specialty market rather than household users.

The product will be offered in three versions, which will differ only in the type of material comprising the front portion: 1) aluminum, 2) plywood with wood veneer, and 3) acrylic. The rear bracket will in all cases be of aluminum.

The applicable subheading for the book easel with aluminum front will be 8304.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for desk-top filing or card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment and parts thereof, of base metal, other than office furniture of heading 9403. The rate of duty will be 3.9%. The applicable subheading for the book easel with plywood/veneer front will be 4420.90.8000, HTS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2%.

The applicable subheading for the book easel with acrylic front will be 3926.10.0000, HTS, which provides for other articles of plastics...office or school supplies. The rate of duty will be 5.3%.

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 Paul Garretto at 212-637-7009.


Robert B. Swierupski

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