The tariff classification of aromatherapy items and tablet pillow from China

N281041 December 27, 2016 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Paula M. Connelly, Esq. Law Offices of Paula M. Connelly 67 South Bedford Street, Suite 400 West Burlington, MA 01803 RE: The tariff classification of aromatherapy items and tablet pillow from China Dear Mr. Connelly: In your letter dated October 13, 2016, you requested a tariff classification ruling on behalf of your client, Yogibo, LLC. You submitted samples of four products. Three of the products are aromatherapy items and the other item is an I-pad/table accessory. All samples are being retained. The first product is item 600903, Aromatherapy Scarf. It is made of an inner pouch composed of 80 percent polyester and 20 percent cotton fabric and the outer layer of the scarf is composed of 100 percent polyester plush fabric. The inner pouch is filled with an aromatic mix of lavender, peppermint and eucalyptus. The scarf, when heated in a microwave oven, will allow the user to wrap it around their neck for warmth and provide a fragrant smell. The scarf can also be placed in the freezer for a cooling effect. The scarf features two pockets, allowing the user to keep their hands warm. The second product item 600902, Aromatherapy blanket. The blanket is made of an inner pouch of 80 percent polyester and 20 percent cotton and the outer layer of the blanket is composed of 100 percent polyester plush fabric. The inner pouch is filled with a mix of lavender, peppermint and eucalyptus. The blanket measures approximately 40 inches by 20 inches and is placed either in the microwave or freezer to provide heat or cool to the user. The third product is the Aromatherapy Critter which is available as a number of animals. The sample submitted featured a frog’s head at one end, and feet at the opposite end. The critter is made similar to the blanket and scarf composed of an inner pouch, filled with an aromatic mix and outer plush layer. The critter is circular in shape and when heated or cooled, the user can wrap the product around their neck area. The fourth product is the Tablo a stuffed pillow/cushion-type article composed of 89 percent cotton and 11 percent spandex. It features straps on the corners intended to hold an I-pad or similar tablet. The user can rest the Tablo on his/her lap or table to hold the I-pad securely and at the preferred viewing angle. You suggest that the three aromatherapy products be classified under subheading 1404.90.0000, Harmonized Tariff Schedule of the United States, (HTSUS). The aforementioned tariff number is obsolete. This office assumes that the intended request is for classification under 1404.90.9090, HTSUS, since the structure of the nomenclature for chapter 14 would not allow classification in any other heading/subheading. The EN to heading 1404 makes allowance for "a layer of vegetable materials (of the types proper to this heading) on a support of textile fabric, paper, etc., or put between sheets of textile fabric, paper, etc., by stapling or simple sewing, is also classified in this heading.” The products in question are all well-constructed items covered in a plush polyester fabric with a polyester/cotton fabric lining filled with lavender, peppermint and eucalyptus for fragrance. The articles are developed beyond stapling or simple sewing therefore not classified in subheading 1404.90.9090, HTSUS. The applicable subheading for item 600903, Aromatherapy Scarf, 600902, Aromatherapy Blanket and Aromatherapy Critter will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. In regard to the classification of the Tablo, it is your contention that it is properly classified in subheading 8473.30.5100, HTSUS, as a part or accessory of the machines of heading 8471 because it is specifically designed for a tablet to be slipped in and held by diagonal fabric straps. Also, you state it is advertised for use specifically with a tablet and has no other plausible use based upon its design. In order for the Tablo to be classified in heading 8473, it must fulfill the requirements of a “part” or “accessory” pursuant to the court decisions noted below. Furthermore, the language of heading 8473 imposes the additional requirement that merchandise classified in that heading must be suitable for use “solely or principally” with the machines of heading 8471. The courts have considered the nature of “parts” under the HTSUS and two distinct though not inconsistent tests have resulted. (See Bauerhin Technologies Limited Partnership, & John V. Carr & Son, Inc. v. United States, (“Bauerhin”) 110 F.3d 774 (“We conclude that these cases are not inconsistent and must be read together.” At 779)). The first, articulated in United States v. Willoughby Camera Stores, (“Willoughby Camera”) 21 C.C.P.A. 322 (1933) requires a determination of whether the imported item is “an integral, constituent, or component part, without which the article to which it is to be joined, could not function as such article.” At 324. The second requires a determination of whether the imported item is dedicated solely for use with the article in question. United States v. Pompeo, (“Pompeo”) 43 C.C.P.A. 9 (1955). As previously stated above, you describe the Tablo as a “stand” which we would note consists entirely of a stuffed cushion-type pillow with fabric straps on the corners to hold an object. It has no moving parts and is not adjustable; it does not have data ports, charging capabilities, or similar features. Furthermore, the Tablo can easily and equally be used to hold other articles, for example, an electronic reader, a book, or a magazine, and therefore cannot be dedicated solely or principally for use with automatic data processing (ADP) machines. Accordingly, we find that the Tablo is not a “part”, as defined in Pompeo. The courts have also considered the nature of “accessories”, and have found that although the HTSUS does not define the term “accessory”, “the language of the HTSUS reflects the common understanding that accessories must be ‘of’ or ‘to’ another thing.” Rollerblade, Inc. v. United States (“Rollerblade”), 116 F. Supp. 2d 1247 (CIT 2000), aff’d 282 F.3d 1349, 1351 (C.A.F.C. 2002). The Court of Appeals clarified that an accessory “must be ‘of’ or ‘to’ the article … listed in the heading, not ‘of’ or ‘to’ the activity … for which the article is used.” Rollerblade, 282 F.3d 1349, 1351. Applying this definition to the article under consideration, we find that the Tablo does fulfill the definition of an “accessory,” however the language of heading 8473 imposes the additional requirement that accessories of the heading, like parts, be suitable for use “solely or principally” with the machines of heading 8471. As was stated above, there is no indication that the Tablo fulfils this requirement. For this reason, we find that the Tablo is not an accessory as provided for in heading 8473. Therefore, as the Tablo is not a part or accessory to ADP machines of heading 8471, classification in subheading 8473.30.5100, HTSUS, is not appropriate. The applicable subheading for Tablo will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 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 the World Wide Web at https://hts.usitc.gov/current. 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 Adleasia Lonesome via email at adleasia.a.lonesome@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division