The tariff classification of a "Disney® Princess" Child’s Art Easel from China.

NY K89030 August 30, 2004 CLA-2-94:RR:NC:SP:233 K89030 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Ms. Carol Jones Polardreams International Ltd. 1100 North 4th Street Fairfield, IA 52556 RE: The tariff classification of a “Disney® Princess” Child’s Art Easel from China. Dear Ms. Jones: In your letter dated August 9, 2004, you requested a tariff classification ruling. The submitted photograph and engineering diagram depict item number NK4711 “Disney® Princess” Child’s Art Easel. The floor-standing wooden easel measures approximately 44 5/8” (h) x 21½” (w) x 18 7/8” (d) and has a blackboard surface made of blackboard paint on wood. Included is a roll of paper, measuring approximately 18” (w) x 72’ (l). The easel and roll of paper are packaged together for retail sale. The individual components will not be sold separately. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The “Disney® Princess” Child’s Art Easel is a set for tariff classification purposes, with the essential character imparted by the easel. The applicable subheading for the “Disney® Princess” 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 changing your “NK” number due to a different wood and/or color but making the item to the same part number TY specifications, this ruling would still be applicable. 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