CLA-2-94:OT:RR:NC:N4:433
John B. Pellegrini
McGuireWoods LLP
1345 Avenue of the Americas, 7th Floor
New York, NY 10105-0106
RE: The tariff classification of desks and easels, and combination units, from China.
Dear Mr. Pellegrini:
In your letter dated February 15, 2012, on behalf of Grow’n Up Limited, you requested a tariff classification ruling. Illustrative literature was provided.
Crayola item numbers 5003-01 (My First Art Studio) and 5013 (Play N Fold Art Studios) are floor standing desks that convert into floor standing easels. Both items come with a stool. Both items are predominately made from plastic. Item 5003-01 features: (1) multi-purpose desk with a magnetic dry erase surface that converts to an easel; (2) large paper clip; (3) spacious storage capacity; and (4) seventy-seven magnetic letters and numbers, one eraser, four sheet of color paper and one stool. Item 5013 features: (1) two-in-one desk to easel; (2) magnetic dry-erase surface with large paper clip; (3) elevated storage for art materials; (4) sturdy comfortable seat, and (4) seventy-seven magnetic letters and numbers, one eraser, four sheet of colored paper and one stool.
Crayola item numbers 5031 (Magnetic Double Easel) and 5031-02 (Magnetic Double Easel – Pink) are floor standing double sided easels. Both items are predominately made from plastic. Both items feature: three-in-one magnetic/dry erase & chalkboard; (2) two clips for holding paper; (3) easy wipe surfaces; (4) plenty of storage; (5) foldaway design; and (6) one Crayola® eraser, and seventy-seven magnetic letters and numbers.
Crayola item numbers 5033-01 (Qwikflip™ 2-sided Easel) and 5033-02 (Qwikflip™ 2-sided Easel – Pink) are floor standing double sided easels. Both items are predominately made from plastic. Both items feature: (1) four-in-one magnetic, dry erase, chalkboard & painting surfaces; (2) “360 degree” rotating, drawing surfaces; (3) paper roll dispenser for twelve-inch paper roll (paper not included); (4) lock positioning; (5) foldaway design; and (6) two paint cups, two paint brushed, one Crayola® eraser, and seventy-seven magnetic letters and numbers.
Crayola item number 5047 (3-in-1 Double Easel) is a floor standing double sided easel. The item is predominately made from plastic. This item features: (1) magnetic/dry erase and chalkboard, with large working areas; (2) two large paper clips; (3) plenty of storage; (4) foldaway design; and (5) one Crayola® eraser, and seventy-seven magnetic letters and numbers.
You state that the seven aforementioned easel kits should be toys, citing NY N025926 and NY E86264. However, the articles contained in those two rulings are distinguishable from the instant goods. While the magnetic letters and numbers contained within the seven easel kits may provide manipulative play value, the easel kits do not have the essential character of toys principally designed for amusement. Rather the child-sized easels contain large writing surfaces principally used for drawing, coloring and painting. 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 kits are 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, 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 General, Explanatory Notes (ENs) to Chapter 94, HTSUS, state, in part, with regard to the meaning of furniture, at (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.
Additionally, the ENs state in the “General Rules for the Interpretation of the Harmonized System,” Note X to Rule 3 (b), that the term “goods put up in sets for retail sale” means goods which: consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need and carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.
We are of the opinion that item numbers 5003-01; 5013; 5031; 5031-02; 5033-01; 5033-02 and 5047 are sets meeting the standards of Note X to Rule 3 (b), in that, each item contains goods that are classifiable in more than one heading of the HTSUS; are designed for educational and learning purposes, as well as for fun and creativity; and are packaged for retail sales. Upon inspection of the illustrative literature with descriptions, we are of the opinion that the essential character of each item is imparted by the plastic components, which are largely used in the forming of the desks that convert to easels or the double sided easels having no desks. These items fall within the list of exemplars as provided by the ENs to heading 9403, HTSUS. Accordingly, these item numbers are classifiable in heading 9403, HTSUS – the heading for other furniture and parts thereof.
The applicable subheading for item numbers 5003-01; 5013; 5031; 5031-02; 5033-01; 5033-02 and 5047, if made of reinforced or laminated plastics, 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.
The applicable subheading for item numbers 5003-01; 5013; 5031; 5031-02; 5033-01; 5033-02 and 5047, if not made from reinforced or laminated plastics, will be 9403.70.8015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other: 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Neil H. Levy at (646) 733-3036.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division