The tariff classification of a "safe & secure fabric play pen" from China.

N092102 February 9, 2010 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.89.6010 Henry Yeh Customs Compliance Manager Kuehne & Nagel, Inc. 5353 W. Imperial Hwy., Suite 1000 Los Angeles, CA 90045 RE: The tariff classification of a “safe & secure fabric play pen” from China. Dear Mr. Yeh: In your letter dated January 22, 2010, you requested on behalf of Munchkin Inc., a tariff classification ruling. The merchandise is described as the “Lindam safe & secure fabric play pen,” with model number LD123 and product code 44373. The play-pen is comprised of steel panels with polyester mesh, a steel gate, and a fabric pad made from a woven poly cotton blend. The stated dimensions are 50 inches by 50 inches by 30 inches tall, with the gate measuring 24 inches by 30 inches tall – each of the five panel’s measures 24 inches by 30 inches tall. The child’s play mat can be placed into the pen and secured to the bottom bars of each panel with ties. Built into one of the panels of the pen is a child proof gate, of which one can open the gate by pressing the small button on the top and squeezing the handle. Secondary functions of the pen indicate that the panels can be used as a hearth guard or stair guard. Reference literature advertises the item first and foremost as the “Lindam safe and secure fabric play pen” that can also be used as a hearth guard or stair guard. Safety information indicates that when used as a play-pen, the “Lindam” play mat should be used at all times. Although assembly instructions and safety information are provided for use as a play-pen or safety barrier, it is our opinion that use as a safety barrier is secondary to its primary function of that of a child’s play-pen. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs, 2 through 6, may be applied in order. GRI 3(b), provides that composite goods (goods made up of different components which are attached to each other to form a practically inseparable whole or separable components provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts) are to be classified according to the material or component that gives them their essential character. The Explanatory Notes to the HTSUS state that the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. For tariff classification purposes, the play-pen comprised of four steel panels with polyester mesh and one steel panel gate, form a “composite good” consisting of different components. The four panels with polyester mesh and steel panel gate are adapted one to the other and together form a whole unit. Such composite goods are classified as if they consisted of the component which gives them their essential character. Based on photos of the play-pen itself, the most prominent feature of the item appears to be the four steel panels, with polyester mesh (emphasis added) – see Headquarters Ruling, HQ 954180 dated July 21, 1993. Weighing various factors such as the nature of the materials or components, and the role of the constituent material in relation to the use of the goods, we find that the four panels covered with polyester mesh, which makes up four out of the five side panels of the play-pen, impart the essential character of this composite good. The applicable subheading for the safe & secure fabric play pen, will be 9403.89.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of other materials…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 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