OT:RR:CTF:CPMMA H328952 MAB
TARIFF NO: 3918.90.1000; 4911.99.8000
Mr. Sebin Im
IJA Trading Inc.
#304C-10090 152nd Street
Surrey
British Columbia
V3R 8X8
Canada
RE: Revocation of NY N091575 and NY N213371; Classification of a plastic playmat and a printed playmat from South Korea
Dear Mr. Im:
This letter is in reference to New York Ruling Letters (“NY”) N091575, dated February 12, 2010, issued to IJA Trading Inc., and NY N213371, dated May 11, 2012, issued to Costco Wholesale Corporation, by U.S. Customs and Border Protection (“CBP”) concerning the classification of a plastic playmat and a printed playmat from South Korea, respectively, under the Harmonized Tariff Schedule of the United States (“HTSUS”). In NY N091575, CBP classified a plastic playmat in subheading 3924.90.1050, HTSUSA (“Annotated”), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishings … Other.” In NY N213371, CBP classified a printed playmat in subheading 4911.99.8000, HTSUSA, which provides for “Other printed matter, including printed pictures and photographs: Other: Other: Other: Other,” respectively. After reviewing these two rulings, CBP believes that they were issued in error. For the reasons set forth below, CBP hereby revokes NY N091575 and NY N213371.
Pursuant to Section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed action was published on September 13, 2023, in Volume 57, Number 33, of the Customs Bulletin. No comments were received in response to this notice.
FACTS:
In NY N091575, CBP described the plastic playmat, identified as a “Toddler Playmat,” as follows:
The submitted illustration depicts an item that is identified as a Toddler Playmat. This mat has rounded corners and is made of polyvinyl chloride (PVC) foam plastic material. The size of the imported mat will range from 6’ x 4’ to 8’ x 5’. The top surface of the mat is decorated with animation characters.
We have also reviewed the background file in NY N091575 and note there is no information as to what form the subject playmat is imported, e.g., rolls, tiles, folded, other, etc.
In NY N213371, CBP described the printed playmat, identified as a “Children’s PVC Interactive Play Mat,” as follows:
The ruling was requested on the Children’s PVC Interactive Play Mat identified as Costco item number 925551. You submitted four photos of the item for our examination. The interactive play mat is constructed of 100% polyvinyl chloride (PVC) foam plastic material. The play mat measures approximately 82.7” (l) x 55.1” (w) x .51” (d).
The interactive play mat is reversible and serves a dual purpose as an educational learning resource and a decorative floor covering. It is printed on both sides with bright colors and illustrations that depict letters, numbers and objects. One side of the mat is designed with representative pictures and words to correspond with each letter of the alphabet. The opposite side of the play mat is illustrated with a play scene that identifies various animal figures. This play mat is used as an interactive educational learning resource to engage a young child and to encourage the recognition of letters, words, and numbers. The play mat is designed for use by children ages 0-7 years old.
We have also reviewed the background file in NY N213371 and note there is information indicating that the subject playmat is imported in the form of rolls.
ISSUE:
Whether the subject plastic playmat and printed playmat are classified in heading 3918, HTSUS, as “Floor coverings of plastics,” in heading 3924, HTSUS, as “other household articles … of plastics,” or in heading 4911, HTSUS, as “Other printed matter, including printed pictures and photographs.”
LAW AND ANALYSIS:
The classification of goods under the HTSUS is governed by the General Rules of Interpretation (“GRIs”). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter 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 GRI’s 2 through 6 may then be applied in order.
The 2023 HTSUS headings under consideration are as follows:
3918 Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter:
3924 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics:
4911 Other printed matter, including printed pictures and photographs:
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Note 2 to Section VII, HTSUS, provides as follows:
Except for the goods of heading 3918 or 3919, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods, fall in chapter 49.
***
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System (“HS”) at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HS and are thus useful in ascertaining the proper classification of merchandise. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
Section Note 2 to the General EN to Section VII, states as follows:
Goods of heading 39.18 (floor coverings and wall or ceiling coverings of plastics) and heading 39.19 (self-adhesive plates, etc., of plastics), even if printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods, do not fall in Chapter 49 but remain classified in the above-mentioned headings. However, all other goods of plastics or rubber of the kind described in this Section fall in Chapter 49 if the printing on them is not merely subsidiary to their primary use, and the plastics or rubber serves only as a medium for the printing.
EN 39.18 states, in relevant part, as follows:
The first part of the heading covers plastics of the types normally used as floor coverings, in rolls or in the form of tiles. It should be noted that self-adhesive floor coverings are classified in this heading.
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It should be noted that this heading includes articles printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods (see Note 2 to Section VII).
Note 2 to the EN to Chapter 49, states as follows:
For the purposes of Chapter 49, the term “printed” also means reproduced by means of a duplicating machine, produced under the control of an automatic data processing machine, embossed, photographed, photocopied, thermocopied or typewritten.
The General EN to Chapter 49 states, in relevant part, as follows:
With the few exceptions referred to below, this Chapter covers all printed matter of which the essential nature and use is determined by the fact of its being printed with motifs, characters or pictorial representations.
***
Goods of heading[s] 39.18 ... are also excluded from this Chapter, even if they are printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods.
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For the purposes of this Chapter, the term “printed” includes … reproduction by duplicating machines, production under the control of an automatic data processing machine, embossing, photography, photocopying thermocopying or typewriting (see Note 2 to this Chapter), irrespective of the form of the characters in which the printing is executed (e.g., letters of any alphabet, figures, shorthand signs, Morse or other code symbols, Braille characters, musical notations, pictures, diagrams). The term does not, however, include coloration or decorative or repetitive-design printing.
***
In general the goods of this Chapter are executed on paper but the goods may be on other materials provided they have the characteristics described in the first paragraph of this General Explanatory Note.
EN 49.11 states, in relevant part, as follows:
This heading covers all printed matter (including photographs and printed pictures) of this Chapter (see the General Explanatory Note above) but not more particularly covered by any of the preceding headings of the Chapter.
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The following articles, in particular, are also excluded from this heading:
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(b) Goods of heading[s] 39.18 ...
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It has been CBP’s longstanding position that floor coverings of plastic are classified either in heading 3918, HTSUS, if imported in rolls or in the form of tiles, or in heading 3924, HTSUS, if imported in any other form. See, e.g., HQ H318409, dated March 9, 2023 (plastic foam playmat referred to as a “Funtime Gelli Mat™” imported in rolls with a decorative repetitive design printed on each side, measuring 78.75” x 59” x 0.39”, and marketed for young children ages 0-3 years old as a protective jumbo floor mat that provides additional cushioning for playing, rolling, crawling, and tumbling, classified in subheading 3918.90.1000, HTSUSA); HQ H290312, dated November 27, 2018 (plastic foam mats imported in rolls measuring 46? x 93? that are placed over existing flooring for additional cushioning and support while performing tasks, exercise, or to protect existing flooring, classified in subheading 3918.90.1000, HTSUSA); HQ H270254, dated June 9, 2016 (interlocking plastic foam tiles sized 2' x 2' x 0.47? imported in sets of six or eight designed to form a mat and intended to cover floors used in a variety of household settings, including child play areas, classified in subheading 3918.90.1000, HTSUSA). Since it is indisputable that both the plastic playmat in NY N091575 and the printed playmat in NY N213371 are also floor coverings of plastic, we will first consider classification either in heading 3918, HTSUS, or in heading 3924, HTSUS.
The subject playmats in NY N091575 and NY N213371 are most similar to the plastic foam playmat referred to as a “Funtime Gelli Mat™” in HQ H318409, which was classified in heading 3918, HTSUS, as a floor covering of plastic imported in rolls. See supra. Like the Funtime Gelli Mat™, both playmats are also made from plastic foam material, of similar size, used as floor coverings, with designs printed on either one or both sides and marketed for children (the plastic playmat in NY N091575 is identified as a “Toddler Playmat” while the printed playmat in NY N213371 is identified as a “Children’s PVC Interactive Play Mat”). Although the printed playmat in NY N213371 is imported in rolls like the Funtime Gelli Mat™, the plastic playmat in NY N02575 is imported in a form other than rolls or tiles. Thus, applying CBP’s longstanding position that floor coverings of plastic are classified either in heading 3918, HTSUS, if imported in rolls or in the form of tiles, or in heading 3924, HTSUS, if imported in any other form, we initially find that the plastic playmat in NY N091575 is classifiable in heading 3924, HTSUS, as it is a floor covering of plastic imported in a form other than rolls or tiles, while the printed playmat in NY N213371 is classifiable in heading 3918, HTSUS, as it is a floor covering of plastic imported in rolls.
Note 2 to Section VII, HTSUS, however, requires that we also consider classification in chapter 49, HTSUS, as the plastic playmats in both NY N091575 and NY N213371 are printed with motifs, characters, or pictorial representations (see footnote 3, supra). Specifically, per Note 2 to Section VII, HTSUS, we must determine whether or not the printed motifs, characters, or pictorial representation are merely subsidiary to the primary use of the goods. Note 2 to Section VII, HTSUS, excludes goods of heading 3918 from classification in chapter 49, even if printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods. As further explained in EN 39.18, goods of heading 39.18, including floor coverings of plastic, even if printed with motifs, characters, or pictorial representations, which are not merely subsidiary to the primary use of the goods, do not fall in Chapter 49 but remain classified in heading 3918, HTSUS. See also Section Note 2 to General EN to Section VII, General EN to Chapter 49, and EN 49.11(b).
Thus, we first examine the plastic Toddler Playmat in NY N091575. Since this article is a floor covering of plastic that is imported in a form other than rolls or tiles, it is excluded from classification in heading 3918, HTSUS. However, because the plastic Toddler Playmat is printed with animation characters on one side, we must also consider classification in chapter 49, HTSUS. The threshold question in our analysis then becomes whether the animation characters are not merely subsidiary to the primary use of the playmat. Or, as explained in the General EN to Chapter 49, whether the animation characters determine the playmat’s “essential nature and use.” As described in NY N091575, the plastic Toddler Playmat is a floor covering. However, we must also consider the role of the printed animation characters and whether or not they are subsidiary to the primary use of the plastic playmat as a floor covering, i.e., do they form its essential nature and use. With its friendly animation characters, the plastic Toddler Playmat is fabricated to create an attractive atmosphere for toddlers so that they interact with the printed animation characters with delight, excitement, and pleasure, in contrast to a playmat printed with solid coloration or decorative or repetitive-designs. Thus, we find that the printed animation characters, which are pleasing to a toddler’s sensibilities, form the subject playmat’s essential nature and use. Accordingly, the animation characters are not merely subsidiary to the primary use of the playmat such that the plastic Toddler Playmat in NY N091575 is classified in heading 4911, HTSUS, as “[o]ther printed matter, including printed pictures and photographs” and not in heading 3924, HTSUS, as “other household articles … of plastics.”
We next examine the printed Children’s PVC Interactive Play Mat in NY N213371, wherein the article was classified in heading 4911, HTSUS. As noted above, the printed playmat is designed for use by children ages 0-7 years old and printed on both sides with bright colors and illustrations that depict letters, numbers, and objects. One side is printed with representative pictures and words to correspond with each letter of the alphabet and the reverse side is illustrated with a play scene identifying various animal figures. We concur with the decision in NY N213371, denying classification of the printed playmat as a toy in chapter 95, HTSUS, because it lacks any manipulative play value. Also, there is no dispute with the findings in NY N213371 that the Children’s PVC Interactive Play Mat’s printed motifs, characters, and pictorial representations are designed to be particularly pleasing and delightful to children ages 0-7 and, in effect, form its essential nature and are not merely subsidiary to its primary use as a floor covering. However, in classifying the printed Children’s PVC Interactive Play Mat in heading 4911, HTSUS, NY N213371 overlooked classification in heading 3918, HTSUS. Pursuant to Note 2 to Section VII, HTSUS, as a floor covering of plastic imported in rolls that is classifiable in heading 3918, HTSUS, the instant printed playmat is excepted from classification in chapter 49, even if printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods. Thus, we find that the printed playmat in NY N213371 is classified in heading 3918, HTSUS, as a “floor covering of plastic,” and not in heading 4911, HTSUS, as “[o]ther printed matter, including printed pictures and photographs.
Based on the foregoing, we therefore affirm CBP’s longstanding position that floor coverings of plastic such as the plastic playmat in NY N213371, which are for use in the home such as carpets, rugs, mats, or tiles, are classified in heading 3918, HTSUS, if imported in rolls or in the form of tiles, even if they are printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods. Similar floor coverings in any form other than rolls or tiles are classified in heading 3924, HTSUS, unless they are printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods, wherein they are classified in heading 4911, HTSUS. Accordingly, printed playmats such as those in NY N091575 are classified in heading 4911, HTSUS.
HOLDING:
By operation of GRIs 1 and 6, the subject plastic playmat from South Korea in NY N091575 is classified in heading 4911, HTSUS, specifically in subheading 4911.99.8000, HTSUSA, which provides for “Other printed matter, including printed pictures and photographs: Other: Other: Other: Other.” The 2023 column one, general rate of duty is Free. The printed plastic playmat from South Korea in NY N213371 is classified in heading 3918, HTSUS, specifically in subheading 3918.90.1000, HTSUSA, which provides for “Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles …: Of other plastics: Floor coverings.” The 2023 column one, general rate of duty is 5.3% 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 online at https://hts.usitc.gov/.
EFFECT ON OTHER RULINGS:
NY N091575, dated February 12, 2010, and NY N213371, dated May 11, 2012, are hereby REVOKED as set forth above.
In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division
cc: Mr. John A. Whitson
Costco Wholesale Corporation
999 Lake Drive
Issaquah, WA 98027