The Product
- A double-sided standing easel for children, about 37 inches tall, standing on two plastic legs shaped like an inverted V.
- One side has two plastic clips to hold sheets of paper.
- The other side is a magnetized white board for dry-erase markers or the included magnetic letters and numbers.
- A molded rectangular tray between the legs holds markers, letters and numbers.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Double Side Drawing Board, item number 7370 | HTS 9403.70.8015 | Other furniture and parts thereof: Furniture of plastics: Other: Other household |
Explanation
CBP found the standing easel is furniture as the Explanatory Notes to Chapter 94 describe it: a movable article built to stand on the floor and used mainly for a utilitarian purpose to equip homes, schools and similar places.
Heading 9403 covers other furniture, and CBP placed the easel on the line for other household furniture of plastics; the easel stands on two plastic legs.
Headings CBP ruled out
- heading 9503, tricycles, dolls and other toys: The easel kit lacks the essential character of toys designed mainly for amusement; its large writing surface is used mainly for drawing, coloring and painting, which CBP does not count as significant play value.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a child-sized easel that stands on the floor on its own legs?
- Does it stand on plastic legs?
- Is its main use drawing, coloring or painting on a large writing surface?
- Is it for use in the home?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 9403.70.8015 | ✓ Still in the schedule | Heading 9403 › Furniture of plastics › Other household | Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
Other rulings on plastic furniture include N300129 on a creative easel, N301370 and its reconsideration H301988 on an inflatable easel, N332205 on an outdoor PE wicker daybed, and N342526 on portable grill stands.
- N300129September 12, 2018Creative easel from China9403.70.4015
- N301370November 8, 2018Inflatable easel from China9403.70.4015, 9403.70.8015
- N344234December 4, 2024Storage shed from China9403.70.8031
- H301988May 14, 2020Reconsideration of NY N301370; classification of an inflatable easel from China9403.70.4015, 9403.70.8015
- N330554February 17, 2023Adjustable tray table from China9403.70.4031
- N342104August 21, 2024Folding picnic table from China9403.70.4031
- N332205April 24, 2023Outdoor PE wicker daybed from China9403.70.8015
- N342526October 3, 2024The classification of portable grill stands from China9403.20.0050, 9403.70.8015
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N337742 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms