CLA 2-94:OT:RR:NC:N4:463
Joseph J. Kenny
Geodis USA, Inc.
One CVS Dr.
Woonsocket, RI 02895
RE: Classification of a chalkboard and whiteboard easel made in China
Dear Mr. Kenny:
This is in reply to your letter dated August 25, 2021, on behalf of your client CVS Pharmacy, requesting a tariff classification ruling for a chalkboard and whiteboard easel. In lieu of samples, illustrative literature and product descriptions were provided.
The subject merchandise is identified as a Double-Sided Chalkboard (CVS item #339073) and is described as a wooden easel with a chalkboard on one side and a whiteboard on the other. Per the information provided, each board measures 12" (H) x 15" (W) and the easel stands 29" tall. The easel frame is pine, and the boards and tray are MDF. In its imported condition, no chalk, erasers, markers, or other accessories are included. The easel is made in China. See image below:
You suggest that the article is properly classified in subheading 9610.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Slates and boards, with writing or drawing surfaces, whether or not framed.” We disagree.
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes (together known as legal notes). If the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 are then applied in order.
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and coding System, which constitutes the official interpretation of the Harmonized System at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading and are generally indicative of the proper interpretation of the HTSUS. The ENs to Chapter 94 of the HTSUS state, in relevant part, for the purposes of this Chapter, that the term “furniture” means: (A): 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, cafés, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. (It should be noted that, for purposes of this Chapter, articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category.
The subject article is moveable, floor-standing, utilitarian, equips a dwelling and otherwise meets this definition of furniture.
However, HTSUS chapter 96 note 1(k) excludes articles of Chapter 94, stating in its pertinent part, “This chapter does not cover: (k) Articles of chapter 94 (for example, furniture, lamps and lighting fittings”.
Since the subject article meets the HTSUS chapter 94 definition of furniture and furniture is excluded from chapter 96 in accordance with the aforementioned EN, the article is properly classified in chapter 94. (See NYRLs N170259, N300129, and N205121.)
The applicable subheading for the Double-Sided Chalk Board, item #339073, will be subheading 9403.60.8081, HTSUS, which provides for "Other furniture and parts thereof: Other wooden furniture: Other: Other.” 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 World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9403.60.8081, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9403.60.8081, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division