The tariff classification of a 3 in 1 Art Easel from Israel.

NY C88954 June 16, 1998 CLA-2-94:RR:NC:SP:233 C88954 CATEGORY: Classification TARIFF NO.: 9403.70.8010 Ms. Toni Dembski-Brandl Target Stores P.O. Box 1392 Minneapolis, MN 55440-1392 RE: The tariff classification of a 3 in 1 Art Easel from Israel. Dear Ms. Dembski-Brandl: In your letter dated June 1, 1998, you requested a tariff classification ruling. The submitted sample, reference number 081090160, is a "3 in 1 Art Easel" made up of the following components: ? a portable easel made of molded plastic which measures approximately 25 inches wide by 35 inches in height. The easel features a removable storage tray designed for the storage and display of art supplies; ? sixteen washable watercolors; ? two paintbrushes; ? twelve colored chalk sticks; ? a sponge eraser; ? 6 markers; ? drawing paper; and ? poster paints. The components are packaged together for retail sale in a cardboard box. Classification is based upon the General Rules of Interpretation. The 3 in 1 Art Easel 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." This office finds the essential character of the subject article to be imparted by easel. The applicable subheading for the 3 in 1 Art Easel will be 9403.70.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: furniture of plastics: other: household. The rate of duty will be 0.5% ad valorem. 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