The tariff classification of the “Neatnik Saucer” from China

N245442 September 19, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Lynn Marshall Hamco, Inc. P.O. Box 1028 Gonzales, LA 70707 RE: The tariff classification of the “Neatnik Saucer” from China Dear Ms. Marshall: In your letter dated August 16, 2013, you requested a tariff classification ruling. A sample was provided with your letter and is being returned as you requested. The Neatnik Saucer is a portable table-topper/high-chair cover designed to provide a clean eating surface for babies when dining at restaurants. The Neatnik Saucer consists of a polyester fabric seat sewn into the center of a circular plastic mat that measures 28 inches in outside diameter. The mat is constructed of a woven textile substrate laminated on both sides with printed polyvinyl chloride (PVC) plastic sheeting. The PVC sheeting completely obscures the textile substrate on both sides. This construction is considered to be of plastics for tariff purposes. The circular mat forms an eating surface that completely surrounds the baby. A steel wire sewn into the polyester piping on the outside perimeter supports the saucer shape. There are two hook and loop straps to secure toys and pacifiers. Although not included with the sample, there will be two suction cups attached to the bottom of the cover to anchor it to the tabletop. The cover is designed to fit onto restaurant style high chairs and does not fit onto the high back high chairs that are used in the home. The Neatnik Saucer is collapsible and includes a carry case with a pocket. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the materials or components of the Neatnik Saucer in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character. Essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. In this case, the plastic mat which provides a clean dining surface is considered to be the component or material that imparts the essential character. The applicable subheading for the Neatnik Saucer will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at (646) 733-3023. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division