Classification of Small Baby and Big Baby Accessory Kits from China

N319094 May 18, 2021 CLA2-94:OT:RR:NC:N4:463 CATEGORY: Classification TARIFF NO.: 9404.90.2000; 9903.88.15 Mr. David J. Scott Tortle Products, LLC 5460 S Quebec St Greenwood Village, CO 80111 RE: Classification of Small Baby and Big Baby Accessory Kits from China Dear Mr. Scott: This is in reply to your letter dated April 26, 2021, requesting a tariff classification ruling for the Small Baby and Big Baby Accessory Kits. Illustrative literature, product descriptions and samples were provided. Per the information provided, the Small Baby (SKU 67004) and Big Baby (SKU 67104) Accessory Kits are for use with the Womba Pod (N319092), Transportle (N319091) and Warmer Mattress (N319096). Both accessory kits consist of a headset, two earmuffs, two support rolls, a Toploader (fastener strap), and Bilibans (eye shades). The headset holds a baby’s head and is made from knit fabric and polyurethane foam. The earmuffs decrease noise during transit and are made from soft vinyl auditory foam. The moon-shaped support rolls provide support and physical boundaries and are made of foam encased in knit fabric with a Fabrifoam (100% nylon knit fabric impregnated with polyurethane foam) top surface. The Toploader secures a respiratory device to the headset and is made of a strap with Velcro. The Bilibans protect from bright light and are fabric eye shades. In addition to these items, the Small Baby Accessory Kit includes a U-shaped 15-degree foam wedge for placement under the mattress to elevate the baby’s upper body, and a foot roll (foam encased in knit fabric) to provide a boundary and support to the feet. The Small Baby Accessory Kit is designed for babies weighing under 1.5 kg and the Big Baby Accessory Kit is designed for babies weighing between 1.5 and 4.5 kg. Both kits are made in China. See the Small Baby Accessory Kit image below:
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). 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 (together known as legal notes). If 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 are then applied in order. The Explanatory Notes, which constitute the official interpretation of the HTSUS at the international level, state in Note (X) to Rule 3(b) that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles that are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to end users without repacking. In this case, all three criteria are met, so both the Small Baby and Big Baby Accessory Kits qualify as sets. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component that gives them their essential character. If the essential character cannot be determined under GRI 3(b), then, pursuant to GRI 3(c), the goods are to be classified in the heading that occurs last in numerical order among those that equally merit consideration. The competing HTSUS subheadings are 6307.90 (other made up articles) vs. 9004.90 (spectacles, googles and the like, corrective, protective or other) vs. 6505.00 (hats and other headgear) vs. 3926.90 (other articles of plastics) vs. 9404.90 (pillows, cushions and similar furnishings). This office finds that none of the components in either set imparts the essential character, since none of them play a dominant role in the sets’ function. By application of GRI 3(c), the Small and Big Baby Accessory Kits will be classified in the provision that occurs last in numerical order, in this case in subheading 9404.90. The applicable subheading for the Small Baby and Big Baby Accessory Kits will be subheading 9404.90.2000, HTSUS, which provides for "Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Other.” The rate of duty will be 6 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 https://hts.usitc.gov/current. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9404.90.2000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9404.90.2000, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 Seth Mazze at seth.mazze@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division