The tariff classification of easels from Taiwan and China.

NY D86052 December 22, 1998 CLA-2-94:RR:NC:SP:233 D86052 CATEGORY: Classification TARIFF NO.: 9403.20.0030; 9403.60.8080 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