The tariff classification of a creativity desk from China.

NY R02061 June 6, 2005 CLA-2-94:RR:NC:SP:233 R02061 CATEGORY: Classification TARIFF NO.: 9403.70.8010 Ms. Lesa Hubbard JCPenney Purchasing Corp. 6501 Legacy Dr. Plano, TX 75024-3698 RE: The tariff classification of a creativity desk from China. Dear Ms. Hubbard: In your letter dated May 31, 2005, you requested a tariff classification ruling. You have submitted a photograph of a creativity desk, identified as JCPenney subdivision and lot number 653-1476. The desk is made of plastic. The dimensions are 30 3/8” x 18” x 34”H. Attached to the desk is a projector with lights which detects drawing movement and projects the movement onto the desktop. A large keyboard teaches letters, words and spelling. The desk includes six disks with 36 graphics. It operates on four “C” batteries. In your letter you suggest classification under 9503.90.9080, Harmonized Tariff Schedule of the United States (HTS), free of duty, as a toy. Furniture sized for children are not toys, and drawing and writing are not play activities. Therefore, the item is not considered a toy. The applicable subheading for the creativity desk will be 9403.70.8010, HTS, which provides for “Other furniture and parts thereof: Furniture of plastics: Other, Household.” The rate of duty will be Free. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division