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NY H83960

July 20, 2001

CLA-2-94:RR:NC:SP:233 H83960


TARIFF NO.: 9403.60.8080

Ms. JoAnn Benson
Polardreams International Ltd.
1948 Highway 1 North
Fairfield, IA 52556

RE: The tariff classification of a Wooden Child’s Art Easel from China.

Dear Ms. Benson:

In your letter dated July 16, 2001, you requested a ruling on tariff classification.

The submitted photograph and engineering diagrams depict the KK254 Wooden Child’s Art Easel. The floor-standing easel measures 43.75” high, 30” wide and 31.5” deep, with black chalkboard paint on one side and white dry erase board on the other. Both sides have grooved ledges for art supplies (not included). The top of the easel has a compartment and slot to feed a roll of paper. A roll of paper measuring 17” wide by 75’ long is included. The easel and roll of paper are packaged together for retail sale. The individual components will not be sold separately.

Classification is based upon the General Rules of Interpretation. The Wooden Child’s Art Easel is considered a set for classification purposes. GRI 3(b) states in part that “goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character.” The essential character of the subject article to be imparted by the easel.

The applicable subheading for the Wooden Child’s Art Easel will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: other wooden furniture: other, other. The rate of duty will be free.

The merchandise is not subject to quota restraints or visa requirements, nor is special documentation required.

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 212-637-7061.


Robert B. Swierupski

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