NY 866493: The tariff classification of a chalkboard easel from Canada

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          
                                   NY 866493
                                   Sep 4 1991



CLA-2-96:S:N:N1:113 866493  

CATEGORY:  Classification

TARIFF NO.: 9610.00.0000  

Mr. Paul D. Irving
Cataract Customhouse Brokerage Inc.
224-71 Street
Niagara Falls, NY 14304

RE:  The tariff classification of a chalkboard easel from Canada 

Dear Mr. Irving:

     In your letter dated August 23, 1991 on behalf of Ontario
Cork Company Ltd. you requested a tariff classification ruling.
         
     Your descriptive literature indicates that you plan to
import reversible chalkboard easels.  The item has a white
chalkboard on one side and a green chalkboard on the reverse
side.  The chalkboard can be hung on the wall or used as a
tabletop easel.

     The applicable subheading for the chalkboard easel will be
9610.00.000, Harmonized Tariff Schedule of the United States
(HTS), which provides for  slates, boards with writing or drawing
surfaces whether or not framed.  The rate of duty will be 5.1
percent ad valorem.   

     Goods classifiable under subheading 9610.00.0000, HTS, which
have originated in the territory of Canada, will be entitled to a
3.5 percent rate of duty under the United States-Canada Free
Trade Agreement (FTA) upon compliance with all applicable
regulations.

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.



                                   Sincerely,

                                   
  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport