The tariff classification of a portable infant play lounge from China

N096855 March 23, 2010 CLA-2-63:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Lorie M. Adams A & W International Customs Brokers 2215 Huntington Lane Redondo Beach, CA 90278 RE: The tariff classification of a portable infant play lounge from China Dear Ms. Adams: In your letter dated Feb. 15, 2010, you requested a tariff classification ruling on behalf of your client, LulyBoo, LLC, of Irvine, Cal. You submitted a sample of the LulyBoo™ Play Lounge. It is a multi-use item that resembles a portable bassinet, although it is not designed for a baby to sleep in. It is oval-shaped and measures approximately 31” x 20”, with an inner mat size of approximately 26” x 16”. The walls are approximately 6” tall. The mat is quilted with a thin layer of padding; the walls are padded and covered with a plush fabric. There are four outer pockets; the insert card shows them holding a bottle and a stuffed animal, neither of which is included with the item. A coordinating toy bar fits into pockets on the inside of the walls, allowing two plush stuffed hearts to hang for the baby to see; the toy bar can be stored in fabric loops on the outer surface. While the toy bar looks like a handle, it can in no way serve as one. In fact, there are no handles to move the item with the baby in it, but there are shoulder straps that allow the item to be folded and worn like a backpack when the baby is not in it. The item is designed for placement of an infant on various surfaces inside or outside of the home, although the insert card states “Do not use on elevated surfaces like couches where baby can fall” and “Keep a watchful eye on your baby inside and outside LulyBoo Play Lounge.” Your letter states, “The mat is designed to lay on a flat surface and provide a safe entertainment area for baby whose attention will be captured by the toys [the hearts] suspended above.” The item is not principally designed for amusement but rather as a portable area for an infant to play in. Any amusement the item may provide is incidental to the utilitarian function of providing a safe, padded environment in which a child may be placed for a number of reasons. The applicable subheading for the LulyBoo™ Play Lounge will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. You state your opinion that the correct classification for this item is in subheading 9503.00.0080, HTSUS, which provides for, inter alia, toys. You state that because this may be a cushion of Chapter 94, HTSUS, or a toy of Chapter 95, according to the terms of General Rule of Interpretation (GRI) 3(c), HTSUS, the classification that comes last is to be used. However, it is neither a cushion of Chapter 94 nor a toy of Chapter 95. The Play Lounge is not a cushion of heading 9404. The mat at the bottom is very thin and provides minimal cushioning, which you acknowledged in a telephone conversation with this office on March 19, while the padded sides are for containment and protection rather than cushioning. The stuffed hearts are not considered toys for tariff purposes because there is nothing about them that is inherently amusing or entertaining. We have determined that in this case, the lounge itself imparts the essential character to this item, and the lounge is classified in Heading 6307, as noted above. GRI 3(b) noted. You also mention a previous New York ruling, G80988, dated Sept. 2, 2000. Please note that in that ruling, which covered a different product, it was stated, “The instant mat is believed to function primarily as a toy for amusement purposes.” Such is not the case with the play lounge at hand. As noted above, it has many uses and is not itself a toy; it contains stuffed hearts that may or may not be used at any particular time, and the hearts are not toys. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division