CLA-2-94:RR:NC:SP:233 D86052
Ms. Tammy Locke
Wholesale Supply Company, Inc.
7100 Service Merchandise Drive
Brentwood, TN 37027
RE: The tariff classification of easels from Taiwan and China.
Dear Ms. Locke:
In your letter dated December 15, 1998, you requested a tariff
classification ruling.
The photographs submitted with your request depict the
following items:
#031PWL - Brass plated picture easel, made of brass plated
steel. The tripod construction and wide supports lend
stability for large framed artwork or a mirror with an 18"
minimum width.
#034FPWL - Cherry finish painter's easel, made of wood. The
height adjusts to hold prints, paintings, and framed
photographs up to 34" tall.
#033FPWL - Oak finish painter's easel, made of wood. The
height adjusts to hold prints, paintings, and framed
photographs up to 34" tall.
All three easels are designed to stand on the floor.
The applicable subheading for #031PWL, the brass plated
picture easel, will be 9403.20.0030, Harmonized Tariff Schedule of
the United States (HTS), which provides for other furniture and
parts thereof: other metal furniture, other: other. The rate of
duty will be 0.8% ad valorem. Effective January 1, 1999, the rate
of duty will be free.
The applicable subheading for #034FPWL and #033FPWL, the
cherry finish and oak finish painter's easels, will be
9403.60.8080, HTS, which provides for other furniture and parts
thereof: other wooden furniture: other, other. The rate of duty
will be 0.5% ad valorem. Effective January 1, 1999, 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
212-466-5739.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division