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NY J87690

August 6, 2003

CLA-2-94:RR:NC:SP:233 J87690


TARIFF NO.: 9403.60.8080

Ms. Gillian Pierce
Polardreams International Ltd.
1100 North 4th St.
Fairfield, IA 52556

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

Dear Ms. Pierce:

In your letter dated July 24, 2003, you requested a tariff classification ruling.

The submitted photograph and engineering diagram depict the MK2081/03481-TY Child’s Art Easel. The floor standing easel is made of wood and measures 43” (h) x 28½” (w) x 26¾” (d). It has a blackboard on one side which is blackboard paint on wood. A whiteboard on the other side is to be used with markers. Both sides have grooved ledges for art supplies.

The applicable subheading for the 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. If you change your “MK” number due to a different wood and/or color but make the item to the same part number TY specifications, you would not be required to request a new binding ruling.

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 646-733-3036.


Robert B. Swierupski

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