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NY K80482

November 7, 2003

CLA-2-96:RR:NC:2:224 K80482


TARIFF NO.: 9610.00.0000

Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Ave
Valley Stream, NY 11581

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

Dear Mr. Maher:

In your letter dated October 31, 2003, you requested a tariff classification ruling, on behalf of Roseart Industries, your client.

You are requesting the tariff classification on an item that is described as a Table- top Easel (style # 3269) that will be sold at retail, packaged with 4 crayons, 2 pieces of chalk, 2 felt-tipped markers and 1 sponge 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 Tabletop Easel (style 3269) 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 Tabletop Easel (style 3269) 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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