The tariff classification of a baby cradle from China.

N058324 May 13, 2009 CLA-2-94:OT:RR:E:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Mathew Peter Randall Managing Director Babybaby Nursery Products 9 Sandilands Street South Melbourne, Victoria 3205 Australia RE: The tariff classification of a baby cradle from China. Dear Mr. Randall: In your letter dated April 21, 2009, you requested a tariff classification ruling. The item is described as a baby cradle composed of a wooden solid birch stand, with an inserted Moses basket made from a natural plant material called maize. The maize basket can be easily removed from the stand and taken to other places in the house for the baby to sleep. The item comes with a latex mattress and organic cotton sheets. The item weighs twenty-two pounds when in the box. It is for the use of infants to sleep in from birth to six months. This item is marketed and sold as “the Pod” under the brand name – Seed Organic. Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) shall be governed by the General Rules of Interpretation (GRI) in accordance with the following hieratical principles: 1. The table of contents, alphabetical index, and titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions: 2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled. (b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3. 3. When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. By application of GRI 3(b), the baby cradle is a composite good consisting primarily of wood and maize. The essential character of “the Pod” is imparted by the solid wood construction of the stand (frame), which provides the structural integrity for the cradle. The applicable subheading for the “the Pod” baby cradle, will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture; Other; Other.” 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division