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 > 2001 NY Rulings > NY H84264 - NY H84332 > NY H84302

Previous Ruling Next Ruling
NY H84302

August 3, 2001

CLA-2-94:RR:NC:SP:233 H84302


TARIFF NO.: 9403.60.8080

Ms. Pilar Dorfman
E. Besler & Company
P.O. Box 66361
Chicago, IL 60666-0361

RE: The tariff classification of a wooden easel and supplies from China.

Dear Ms. Dorfman:

In your letter dated July 20, 2001, on behalf of LTD Commodities Incorporated, you requested a ruling on tariff classification.

The submitted sample, “EZI-2-IN-1 WOODEN EASEL & SUPPLIES” is comprised of the following:

1 wooden A-frame easel, 34 ¾” x 21 ¼” x 16 ½”, featuring a blackboard and a magnetic dry-erase board with a big shelf that stores paper and supplies; the easel folds nearly flat for compact storage 4 paints (red, yellow, blue and green) in 2” x 1 ¼” diameter jars 2 paint brushes, 6 ¼”
6 pastel chalks, 3”
2 magnetic holders, 1 ½” diameter
1 duck-shaped sponge, 2 ¾”
20 sheets of paper, 8 ½” x 11”

Classification is based upon the General Rules of Interpretation. The EZI-2-IN-1 WOODEN EASEL & SUPPLIES 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 is imparted by the easel.

Your sample is being returned as requested.

The applicable subheading for the wooden easel and supplies 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.

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

Previous Ruling Next Ruling

See also: