The tariff classification of an inflatable easel from China.

N301370 November 8, 2018 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.70.4015; 9403.70.8015 Allison Rittenhouse Plow & Hearth, LLC 7021 Wofftown-Hood Road Madison, VA 22727 RE: The tariff classification of an inflatable easel from China. Dear Ms. Rittenhouse: In your letter dated October 16, 2018, you requested a tariff classification ruling. An illustration and a product description were provided for review. 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. Citing NY 247915 and NYR01126 you propose the “Giant Inflatable Easel” is classifiable in subheading 9503.00.0073 and state that “General Rule of Interpretation (GRI) 1 supports the classification of 9503 as it is specific to imaginative toys/playthings for children and will be marketed and sold as such. The essential character of the product is that of toys.” This office disagrees. The easel contains a large writing surface principally used for drawing and coloring.  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 is not classifiable in Chapter 95 of the Harmonized Tariff Schedule of the United States (HTSUS) – the provision in part for toys. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. 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. 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 up 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 end 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. The floor standing “Giant Inflatable Easel” consists of multiple items classifiable under separate headings and the components carry out specific activities, that of drawing, coloring, and painting. They are imported and packaged together for retail sale. Therefore, the “Giant Inflatable Easel” meet the definition of the term “goods put up in sets for retail sale.” The easel’s inflatable large white surface area allows a child to draw, color, and paint. This office finds that the essential character of the easel is imparted by the inflatable white drawing surface. The applicable subheading for the “Giant Inflatable Easel” if made of reinforced or laminated plastic, will be 9403.70.4015, 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 the “Giant Inflatable Easel” if not made of reinforced or laminated plastic, will be 9403.70.8015, 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 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 Dharmendra Lilia at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division