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NY L83236

March 14, 2005

CLA-2-96:RR:NC:2:224 L83236


TARIFF NO.: 9610.00.0000

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of a Table Art Easel Kit from China

Dear Mr. Crago:

In your letter dated February 8, 2005, you requested a tariff classification ruling.

You submitted descriptive literature and a product sample with your request. The item, # C068KA00628, is described as a 37 Piece Table Art Easel Kit that contains 6 fine tip markers, 12 color pieces of chalk, 8 crayons, 1 paint brush, 1 sponge eraser, 6 poster paints, 4 pieces of white paper, and 1 combination art easel/ board with a drawing or writing surface. The sample will be returned, as requested by your office.

The Table Art Easel Kit, item # C068KA00628, is made up of several components as enumerated in the second paragraph of this letter. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis for classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.

Item # C068KA00628, the Table Art Easel Kit, will be sold and marketed as a set, and the product will also be considered a GRI 3 (b) set for tariff purposes. The component that imparts the essential character to the product is the easel (board with writing or drawing surface) portion of the set.

The applicable subheading for the Table Art Easel Set, item # C068KA00628, 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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