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NY J87558

July 25, 2003

CLA-2-95:RR:NC:2:224 J87558


TARIFF NO.: 9610.00.0000

Ms. Mary Butterline
Liss Global, Inc
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of a Table Top Easel with 4 crayons, 2 pieces of chalk, 2 markers and 1 eraser from China.

Dear Ms. Butterline:

In your letter dated July 17, 2003, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as a Table Top Easel that will be sold at retail, packaged with 4 crayons, 2 pieces of chalk, 2 felt-tipped markers and 1 eraser. The easel is constructed of wood and is made with a chalkboard on one side and a white drawing/writing board on the other side. The sample will be returned, as requested.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.

This office considers the Table Top Easel with the chalk, markers, crayons and eraser to be a set for tariff purposes with the essential character imparted by the easel portion of the set. The entire set will be classified in Chapter 96 of the HTS as slates and boards, with writing or drawing surfaces, whether or not framed.

The applicable subheading for the Table Top Easel with chalk, crayons, markers, and an eraser will be 9610.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for slates and boards, with writing or drawing surfaces, whether or not framed. The rate of duty will be 3.5 % ad valorem.

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 Tom McKenna at 646-733-3025.


Robert B. Swierupski

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