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NY R00840

September 23, 2004

CLA-2-96:RR:NC:2:224 R00840


TARIFF NO.: 9610.00.0000

Cheryl Santos
CVS Pharmacy
1 CVS Drive
Woonsocket RI 02895

RE: The tariff classification of an easel board from China.

Dear Ms. Santos:

In your electronic ruling request dated September 17, 2004, you requested a tariff classification ruling.

The merchandise is described as a double-sided wood carry easel, CVS item number 301786, measuring approximately 17 x 15 x 13 inches. The carry easel has a chalkboard on one side and a dry erase board on the other side. The board comes with 12 colored chalks, two markers and one chalkboard eraser. The item is a set for tariff classification purposes because the evidence indicates that the imported carry easel consists of at least two different articles which are, prima facie, classifiable in different subheadings, consists of articles put up together to carry out a specific activity, and is put up in a manner suitable for sale directly to users without repacking.

Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI), taken in order. When goods are prima facie classifiable under two or more headings or subheadings GRI 3 is applicable. GRI 3 provides in pertinent part that goods put up in sets for retail sale shall be classified as if they consisted of the component that gives them their essential character. We find that the essential character of the carry easel is provided by the double-sided wood carry board that predominates in relative size and value and in the role it plays in relation to the ultimate use of the product. Thus, the carry easel is classifiable as if it consisted solely of the double-sided drawing board.

The applicable subheading for the carry easel will be 9610.00.0000, HTSUS, which provides for slates and boards, with writing or drawing surfaces, whether or not framed. The rate of duty will be 3.5 percent 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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