CBP Ruling D88950 — The tariff classification of a 3 in 1 Art Easel from Israel.

Tariff classification

Headings: 9403

GRI rules applied: GRI 3(b)

Product description

The submitted sample, vendor stock #890, is referred to as a “3 in 1 Art Easel.” It is made up of the following components: a portable easel made of molded plastic featuring a removable storage tray designed for the storage and display of art supplies, 6 jars of washable poster paints, 8 washable markers, 12 colored chalk sticks, 2 paint brushes, 16 count washable watercolor strip, 1 sponge eraser, drawing paper, and assembly instructions. The components are packaged together for retail sale in a cardboard box. When assembled, the easel is designed to stand on the floor. Your sample is being returned as requested. Classification is based upon the General Rules of Interpretation. The 3 in 1 Art Easel is considered a set for classification purposes. GRI 3(b) states in part that "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character." This office finds the essential character of the subject article to be imparted by the easel.

CBP rationale

The applicable subheading for the 3 in 1 Art Easel will be 9403.70.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: furniture of plastics: other: household.

Full text

NY D88950 March 8, 1999 CLA-2-94:RR:NC:SP:233 D88950 CATEGORY: Classification TARIFF NO.: 9403.70.8010 Ms. Amy Johnson Wal-Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of a 3 in 1 Art Easel from Israel. Dear Ms. Johnson: In your letter dated February 25, 1999, you requested a tariff classification ruling. The submitted sample, vendor stock #890, is referred to as a “3 in 1 Art Easel.” It is made up of the following components: a portable easel made of molded plastic featuring a removable storage tray designed for the storage and display of art supplies, 6 jars of washable poster paints, 8 washable markers, 12 colored chalk sticks, 2 paint brushes, 16 count washable watercolor strip, 1 sponge eraser, drawing paper, and assembly instructions. The components are packaged together for retail sale in a cardboard box. When assembled, the easel is designed to stand on the floor. Your sample is being returned as requested. Classification is based upon the General Rules of Interpretation. The 3 in 1 Art Easel is considered a set for classification purposes. GRI 3(b) states in part that "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character." This office finds the essential character of the subject article to be imparted by the easel. The applicable subheading for the 3 in 1 Art Easel will be 9403.70.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: furniture of plastics: other: household. The rate of duty will be free. 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 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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