The tariff classification of a Child’s Activity Tray from China

N284539 April 19, 2017 CLA-2-39:OT:RR:NC:4:234 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Cheryl Barnes Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a Child’s Activity Tray from China Dear Ms. Barnes: In your letter, dated March 15, 2017, you requested a classification ruling. The ruling was requested on Item 19304701, the Sit N’ Play Activity Tray. A sample was provided for our review and will be returned, per your request. The item consists of a 15-page activity pad, 8 crayons, 6 colored markers, 2 sticker sheets, 2 stencils, 1 tube of glitter glue and 1 pair of scissors. They are packaged together with a molded plastic tray measuring approximately 18” across by 11 ½” deep. The tray rests on plastic legs and stands approximately 7” high. The center section of the tray is a flat surface which functions as a small writing/drawing desk. To each side of this section are molded indentations designed as containers to hold the art supplies. A cutout handle at the top of the writing surface aids in portability. In your ruling request you propose that the item meets the definition of a set, with the plastic tray imparting the essential character. You further propose that the tray is classifiable as plastic household furniture under subheading 9403.70.8015, Harmonized Tariff Schedule of the United States (HTSUS). The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character. In accordance with the Explanatory Notes (ENs) for GRI 3(b), the essential character of an item may be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of a constituent material in relation to the use of the goods. The Sit N’ Play Activity kit consists of multiple articles classifiable under separate headings. It is packaged for retail sale. The components of the kit carry out a specific activity. This kit therefore meets the term “goods put up in sets for retail sale”. Based on value, weight, bulk and role, we find that the plastic tray confers the essential character of the set. While we agree that the goods are a set with the tray imparting the essential character, we disagree with the proposed classification as household plastic furniture in heading 9403, HTSUS. The merchandise concerned is not ejusdem generis, of the “same class or kind of goods” to be recognized as furniture, such as cabinets, chests, dressers, tables, desks, beds and so on, all of which are sturdy and durable goods designed to fit and equip establishments, whether in the home or outside of the home, with movable articles which are used in the readiness of an area for purposes of supporting various human activities.  The merchandise concerned does not fit into any of the listed furniture articles as provided by the Explanatory Notes to heading 9403, HTSUS, and as such is not classifiable within the furniture provisions of heading 9403, HTSUS. The plastic tray is of the same class or kind as other portable desks or lap desks made of plastic, which have been consistently classified as office or school supplies of plastic in subheading 3926.10.00, HTSUS. See Headquarters’ ruling HQ H037544, dated September 3, 2009, which applies this logic and cites multiple previously issued New York rulings.    The applicable subheading for the Sit N’ Play Activity Tray will be 3926.10.0000, HTSUS, which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Office or school supplies. The rate of duty will be 5.3% ad valorem. 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division