OT:RR:CTF:CPMM:ABL
Allison Rittenhouse Plow & Hearth, LLC 7021 Wofftown-Hood Road Madison, VA 22727
RE: Reconsideration of NY N301370; classification of an inflatable easel from China.
Dear Ms. Rittenhouse,
This is in response to your November 19, 2018 request for reconsideration of New York Ruling Letter (NY) N301370, dated November 8, 2018, on behalf of your client, Plow & Hearth, LLC submitted through the electronic rulings portal to the National Commodity Specialist Division (NCSD), pertaining to the tariff classification of the “an inflatable easel from China” under the Harmonized Tariff Schedule of the United States (HTSUS). In that ruling, the inflatable easel was described as follows:
Plow & Hearth, LLC item 731501 identified as the “Giant Inflatable Easel” is a vinyl easel constructed of 100% phthalate free polyvinyl chloride (PVC). Included with the easel are four 1oz bottles of paint, one brush, and four foam sponges. When inflated the easel measures approximately 39” in length, 27” in width, and 50” in height.
U.S. Customs and Border Protection (CBP) determined that if the product was made of reinforced or laminated plastics, the subheading for the “Giant Inflatable Easel” would be 9403.70.4015, HTSUS, which provides for “Other furniture and parts thereof: Furniture of plastics: Of reinforced or laminated plastics: Other household. “If the “Giant Inflatable Easel” were not made of reinforced or laminated plastic, the subheading would be 9403.70.8015, HTSUS, which provides for “Other furniture and parts thereof: Furniture of plastics: Other: Other household.”
You claim classification 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age. Your reconsideration request was forwarded to this office for review.
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. In the event that 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 may then be applied in order. Pursuant to GRI 6, classification at the subheading level uses the same rules, mutatis mutandis, as classification at the heading level.
The Explanatory Notes (“EN”) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
You claim that the essential nature of the product is primarily as an imaginative plaything and not suitable for any use other than a child’s amusement. However, “to classify every eye-catching, child-friendly article as a toy, simply because it enhances a child’s imagination, is to unacceptably blur the HTSUS headings defeating their purpose and leading to absurd results.” The General EN for Chapter 95, states that the “Chapter covers toys of all kinds whether designed for the amusement of children or adults.” Yet, “when amusement and utility become locked in controversy, the question becomes one of determining whether amusement is incidental to the utilitarian purpose, or whether the utility purpose is incidental to the amusement.” The amusement requirement means that toys should be designed and used principally for amusement. Here, the merchandise serves mainly a utilitarian function, namely to provide an easel for painting for a young child.
Furthermore, the ENs for heading 9503 exclude many articles that are used in drawing, painting and other art activities. This exclusion provides guidance that the intention was to exclude such merchandise from being considered toys, even if the merchandise might provide a small amount of amusement.
Lastly, Chapter 94 of the HTSUS provides for furniture, among other articles. Legal Note 2 to Chapter 94 of the HTSUS states “the 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 merchandise is designed for placing on the floor or ground. 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.
For the aforementioned reasons, we hereby affirm NY N301370. The applicable subheading for the inflatable easel, if made of reinforced or laminated plastic, is 9403.70.4015, HTSUS, which provides for “Other furniture and parts thereof: Furniture of plastics: Of reinforced or laminated plastics: Other household. If the “Giant Inflatable Easel” is not made of reinforced or laminated plastic, it is classified in subheading 9403.70.8015, HTSUS, which provides for “Other furniture and parts thereof: Furniture of plastics: Other: Other household.” The general column one rate of duty for either subheading is 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 internet at www.usitc.gov/tata/hts/.
Sincerely,
for
Craig T. Clark, Director
Commercial and Trade Facilitation Division