CLA-2-94:OT:RR:NC:N4:433
Alison Obert
Colony Brands Incorporated
1112 7th Avenue
Monroe, WI 53566
RE: The tariff classification of a creative easel from China.
Dear Ms. Obert:
In your letter dated August 16, 2018, you requested a tariff classification ruling. Illustrative literature and product information were furnished for review.
The item under consideration is a VTech® “Digiart Creative EaselTM” Model # 80-193500. The Digiart Creative Easel is constructed of molded plastic and can be converted from a 2-sided floor-standing easel to a functional art table. The easel has a chalkboard on one side, a light-up electronic dry-erase board on the other side, and converts to a table. A magic pen is provided so that a child can follow the LED lights on the light-up electronic dry-erase board and learn letter and number stroke order for uppercase letters A-Z and numbers 1-20 stroke-by-stroke. The easel measures 42.5 inches high by 19 inches wide by 19 inches deep. When converted to a table the item measures 20 inches high by 28.75 inches wide and has a 19 inch deep table top. This item is labeled as intended for children ages 3 to 8 years old and operates with 4 AA batteries.
The VTech® Digiart Creative EaselTM consist of the following parts:
Paper Clip Battery Compartment Brightness Button
Dry Erase Board On/Off Button Draw Objects Button
LED Screen Area Letter Buttons Draw Shapes Button
Magic Pen Holder Number Button Guess the Picture Button
Magic Pen Volume Down Button Free Draw Button
Supplies Tray Volume Up Button Left and Right Arrow Button
Chalkboard Music On/Off Button OK Button
Product information states the following: “Learn to draw, write and more with the interactive DigiArt Creative EaselTM by VTech®. This fun, interactive easel can be transformed from a light-up electronic dry-erase board to a chalkboard and drawing table for more ways to play, combining learning and creativity. Explore the learning activities and learn to draw more than 100 objects and shapes step-by-step by following the lights using the magic pen. Then learn letter and number stroke order for uppercase letters A-Z and numbers 1-20 stroke-by-stroke. Children can also explore their creativity and draw anything they want while listening to 10 classic songs.”
You propose that the aforementioned item is classifiable as floor standing furniture in heading 9403, citing New York Ruling N205121 dated March 1, 2012 or more adequately classifiable in heading 9503 as an article of amusement for a child age 3+.
The easel contains a large writing surface principally used for drawing and coloring. CBP does not consider drawing, writing, coloring, or painting to have significant manipulative play value for classification purposes as a toy. Moreover, CBP does not classify the tools for writing, coloring, drawing or painting as toys since those tools are not designed to amuse. The easel is not classifiable in Chapter 95 of the Harmonized Tariff Schedule of the United States (HTSUS) – the provision in part for toys.
Chapter 94 of the HTSUS provides for furniture, among other articles. Legal Note 2 to Chapter 94 of the HTSUS state in relevant part that articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground. The General Explanatory Notes (ENs) to Chapter 94, HTSUS, state, in part, with regard to the meaning of furniture, (A): For the purposes of this Chapter, the term “furniture” means: Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafes, restaurants, laboratories, hospitals…. Further, the ENs to heading 9403 under the category of [schools] lists desks and easels (for blackboards, etc.) as falling under the list of exemplars for other furniture classifiable under heading 9403, HTSUS.
It is the opinion of this office that the light-up electronic dry-erase board, chalkboard, and drawing table are all components of equal importance to the nature and use of the article. General Rule of Interpretation (GRI) 3(c) provides that where no single component imparts the essential character, the item is to be classified under the heading that occurs last in numerical order among those that equally merit consideration.
The applicable subheading for the “VTech® Digiart Creative EaselTM” will be 9403.70.4015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Of reinforced or laminated plastics: Other household.” The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
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 Dharmendra Lilia at dharmendra.lilia.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division