CLA 2-94:OT:RR:NC:N4:463
John M. Peterson
Neville Peterson LLP
One Exchange Plaza
55 Broadway, Suite 2602
New York, NY 10006
RE: Classification of Children’s Art Activity Stations made in China
Dear Mr. Peterson:
This is in reply to your letter dated December 30, 2021, on behalf of your client Delta Enterprise Inc., requesting a tariff classification ruling for two Art Activity Stations. In lieu of samples, illustrative literature and product descriptions were provided.
The subject merchandise is identified as Art Activity Station Model 1 and Art Activity Station Model 2. As described in the submission, both models are constructed of wood, measure 16" (H) x 23.5" (W) x 14.5" (D) when closed (exclusive of their protruding backboards), have interior storage and are decorated with popular children’s motifs.
Art Activity Station Model 1 has a paper roll that feeds through a slot in the hinged tabletop and a detachable, reversible chalkboard/whiteboard that measures 13" (H) x 23" (W) that stows clipped to the front of the activity station.
Art Activity Station Model 2 has neither a paper roll nor a detachable, reversible chalkboard/whiteboard but features a tabletop that opens in a tent-like fashion to create a chalkboard easel that measures 13" (H) x 23" (W). Both models are made in China. See images below:
Art Activity Station Model 1:
Art Activity Station Model 2:
You stated that because the articles have significant play value, they should be classified as toys in subheading 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS). We are not in agreement with this statement.
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.
Chapter 94 of the HTSUS provides for furniture, among other articles. Legal Note 2 to Chapter 94 of the HTSUS states, 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 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 lists desks and easels (for blackboards, etc.) as falling under the list of exemplars for other furniture classifiable under heading 9403, HTSUS.
The subject Art Activity Stations are moveable, floor-standing and utilitarian. They equip a dwelling and otherwise meet the above definition of furniture. Although their features are used mainly for drawing, coloring or painting, these activities are not considered to have sufficient manipulative play value for classification purposes as a toy. Moreover, the tools for writing, coloring, drawing or painting are not classified as toys since the tools themselves are not designed to amuse. Therefore, the Art Activity Stations are not classifiable in Chapter 95 of the HTSUS—the provision in part for toys. Since they meet the HTSUS Chapter 94 definition of furniture, they are properly classified in Chapter 94. (See NYRLs N301370, N300129, and HQ H301988).
The applicable classification for Art Activity Station Model 1 and Art Activity Station Model 2 will be subheading 9403.60.8081, HTSUS, which provides for "Other furniture and parts thereof: Other wooden furniture: Other: Other.” The general 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, 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. 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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division