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The tariff classification of a “Learning Tower” from China
Issued May 12, 2021 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N319180 (May 12, 2021)
Tariff classification
HTS codes: 9610.00.0000
Headings: 9610
GRI rules applied: GRI 3(c)
Product description
Images and descriptive literature were provided. The item under consideration is a “Learning Tower.” It is a birch plywood structure described as a “multi-purpose learning activity station.” The structure is 48” wide, 43” deep, 95” tall, and is equipped with a detachable chalk/white board. In your request you suggest the “Learning Tower” should be classified under subheading 9610.00.0000, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level. EN XII to General Rule of Interpretation (GRI) 3(c) provides in part: “when goods cannot be classified by reference to Rule 3(a) specific description or 3(b) essential character, they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification.” The learning tower is a composite article comprising of a birch plywood structure with a detachable chalk/white board. Since no one component imparts the essential character, the classification would be provided from the item last in tariff, in this case, the chalk/white board, GRI 3(c) noted.
CBP rationale
The applicable subheading for the “Learning Tower” will be 9610.00.0000, HTSUS, which provides for “slates and boards, with writing or drawing surfaces, whether or not framed.
Full text
N319180 May 12, 2021 CLA-2-96:OT:RR:NC:N4:462 CATEGORY: Classification TARIFF NO.: 9610.00.0000 Erick Kim TRK Customs Service, Inc. 1300 Valley Vista Drive Suite #100 Diamond Bar, CA 91765 RE: The tariff classification of a “Learning Tower” from China Dear Mr. Kim: In your letter dated April 30, 2021, you requested a tariff classification ruling on behalf of One Five Three Enterprises, LLC. Images and descriptive literature were provided. The item under consideration is a “Learning Tower.” It is a birch plywood structure described as a “multi-purpose learning activity station.” The structure is 48” wide, 43” deep, 95” tall, and is equipped with a detachable chalk/white board. In your request you suggest the “Learning Tower” should be classified under subheading 9610.00.0000, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level. EN XII to General Rule of Interpretation (GRI) 3(c) provides in part: “when goods cannot be classified by reference to Rule 3(a) specific description or 3(b) essential character, they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification.” The learning tower is a composite article comprising of a birch plywood structure with a detachable chalk/white board. Since no one component imparts the essential character, the classification would be provided from the item last in tariff, in this case, the chalk/white board, GRI 3(c) noted. The applicable subheading for the “Learning Tower” will be 9610.00.0000, HTSUS, which provides for “slates and boards, with writing or drawing surfaces, whether or not framed.” The rate of duty will be 3.5 percent 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, please contact National Import Specialist Sandra Sary at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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