The tariff classification of a wooden easel and supplies from China.
Issued August 3, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9403.60.8080
Headings: 9403
GRI rules applied: GRI 3(b)
Product description
imparted by the easel. Your sample is being returned as requested.
CBP rationale
The applicable subheading for the wooden easel and supplies 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 H84302 August 3, 2001 CLA-2-94:RR:NC:SP:233 H84302 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Ms. Pilar Dorfman E. Besler & Company P.O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of a wooden easel and supplies from China. Dear Ms. Dorfman: In your letter dated July 20, 2001, on behalf of LTD Commodities Incorporated, you requested a ruling on tariff classification. The submitted sample, “EZI-2-IN-1 WOODEN EASEL & SUPPLIES” is comprised of the following: 1 wooden A-frame easel, 34 ¾” x 21 ¼” x 16 ½”, featuring a blackboard and a magnetic dry-erase board with a big shelf that stores paper and supplies; the easel folds nearly flat for compact storage 4 paints (red, yellow, blue and green) in 2” x 1 ¼” diameter jars 2 paint brushes, 6 ¼” 6 pastel chalks, 3” 16 crayons, 3 ½” 6 markers, 5 ¼” 2 magnetic holders, 1 ½” diameter 1 duck-shaped sponge, 2 ¾” 20 sheets of paper, 8 ½” x 11” Classification is based upon the General Rules of Interpretation. The EZI-2-IN-1 WOODEN EASEL & SUPPLIES 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 is imparted by the easel. Your sample is being returned as requested. The applicable subheading for the wooden easel and supplies 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. 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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