The tariff classification of a tabletop easel from China

N260807 February 9, 2015 CLA-2-96:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9610.00.0000 Ms. Sylvia So First Learning Company Limited Rm 1121 Peninsula Center 67 Mody Rd. TST East, Hong Kong 852 China RE: The tariff classification of a tabletop easel from China Dear Ms. So: In your letter submitted January 13, 2015, you requested a tariff classification ruling. Photographs and a description of the “First Learning Wooden 3 In 1 Tabletop Easel” were received with your inquiry. The item is a tabletop wooden easel that has a blackboard one side and a drawing board on the other side. Included within this set is a roll of white paper that gets secured to the drawing board side by means of a grip clip, plus a dry eraser and chalk. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the easel with the chalk, paper, clip and eraser to be a set for tariff purposes with the essential character imparted by the wooden easel.       The applicable subheading for the “First Learning Wooden 3 In 1 Tabletop Easel” will be 9610.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 James Forkan at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division