CLA-2-94:RR:NC:SP:233 I83894
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 June 26, 2002, you requested a tariff classification ruling.
The submitted photograph and engineering diagram depict the, 1621TY Child’s Art Easel, styles LK624 and LK625. The floor-standing wooden easel measures 42 ¾” high, 28 3/16” wide and 27 ¼” deep, with a blackboard on one side, which is blackboard paint on wood. A whiteboard on the other side is to be used with markers. Both sides have grooved ledges for art supplies (not included).
The applicable subheading for the 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.
Articles classified in subheading 9403.60.8080, HTS, from China are not presently subject to visa or quota restraints, and no special documents are required.
Regarding your question concerning if you change your “LK” number due to a different wood and/or color but make the easel to the same part number 1621TY specifications, you would not need to request a new binding ruling.
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