CLA-2-94:OT:RR:NC:N4:463
Agnes Lee
Playgo Toys Enterprises Ltd.
12/F, Tower 1
Hong Kong
China
RE: The tariff classification of a children’s double-sided standing easel from China
Dear Ms. Lee:
This ruling is being issued in response to your letter dated January 25, 2024, requesting a tariff classification determination on a standing easel. In lieu of samples, pictures and a product description were provided.
The subject article is identified as the Double Side Drawing Board, Playgo, item number 7370, and is described as a double-sided standing easel that measures approximately 37 inches tall and stands on two plastic legs in the form of an inverted “V”. One side of the drawing board has two plastic clips to secure sheets of paper and the other side is a magnetized white board, which can be used with either dry-erase markers or the included magnetic letters and numbers. Below the drawing board and between the legs sits a molded rectangular tray that can hold markers, letters and numbers. The article is made in China. See images below:
Classification under the Harmonized Tariff Schedule of the United States (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. If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be 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 standing easel is within the meaning of furniture as described by the General ENs to Chapter 94 of the HTSUS.
You propose classifying the double-sided easel in subheading 9503.00.0073, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof.” While the magnetic letters and numbers included with the easel may provide manipulative play value, the easel kit does not have the essential character of toys principally designed for amusement. Rather, the child-sized easel contains a large writing surface principally used for drawing, coloring, and painting. U.S. Customs and Border Protection (CBP) does not consider drawing, writing, coloring, or painting to have significant manipulative play value for classification purposes. 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 kit is not classifiable in Chapter 95. (See N323668, N321226, N301370, and H301988.)
The applicable classification for the Double Side Drawing Board, Playgo, item number 7370, will be subheading 9403.70.8015, HTSUS, which provides "Other furniture and parts thereof: Furniture of plastics: Other: Other household.” The general rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9403.70.8015, 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, 9903.88.04 in addition to subheading 9403.70.8015, 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 internet at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. If the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of CBP and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of Title 19 of the Code of Federal Regulations (19 C.F.R. Part 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