R01727 R0 Ruling Active

The tariff classification of an easel from China.

Issued April 8, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.60.8080

Headings: 9403

Product description

The easel, item number 298243, measures 30.25” H. x 24.75” W. x 24.5” D. It is designed to stand on the floor. The submitted photograph shows that it is made of wood with a blackboard on one side and a drawing board on the other.

CBP rationale

The applicable subheading for the 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 R01727 April 8, 2005 CLA-2-94:RR:NC:SP:233 R01727 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Ms. Cheryl Santos CVS Pharmacy 1 CVS Drive Woonsocket, RI 02895 RE: The tariff classification of an easel from China. Dear Ms. Santos: In your letter dated April 6, 2005, you requested a tariff classification ruling. The easel, item number 298243, measures 30.25” H. x 24.75” W. x 24.5” D. It is designed to stand on the floor. The submitted photograph shows that it is made of wood with a blackboard on one side and a drawing board on the other. The applicable subheading for the 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. 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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