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The tariff classification of a Wooden Child’s Art Easel from China.
Issued July 20, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardH8 H83960 (July 20, 2001)
Tariff classification
HTS codes: 9403.60.8080
Headings: 9403
GRI rules applied: GRI 3(b)
Product description
The tariff classification of a Wooden Child’s Art Easel from China.
CBP rationale
The applicable subheading for the Wooden 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.
Full text
NY H83960 July 20, 2001 CLA-2-94:RR:NC:SP:233 H83960 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Ms. JoAnn Benson Polardreams International Ltd. 1948 Highway 1 North Fairfield, IA 52556 RE: The tariff classification of a Wooden Child’s Art Easel from China. Dear Ms. Benson: In your letter dated July 16, 2001, you requested a ruling on tariff classification. The submitted photograph and engineering diagrams depict the KK254 Wooden Child’s Art Easel. The floor-standing easel measures 43.75” high, 30” wide and 31.5” deep, with black chalkboard paint on one side and white dry erase board on the other. Both sides have grooved ledges for art supplies (not included). The top of the easel has a compartment and slot to feed a roll of paper. A roll of paper measuring 17” wide by 75’ long is included. The easel and roll of paper are packaged together for retail sale. The individual components will not be sold separately. Classification is based upon the General Rules of Interpretation. The Wooden Child’s 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.” The essential character of the subject article to be imparted by the easel. The applicable subheading for the Wooden 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. 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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