CLA-2 CO:R:C:T 952653 CC
Fred Goris
Supervisor Intl. Distribution
Fisher-Price, Inc.
636 Girard Ave.
East Aurora, NY 14052
RE: Classification of a bassinet pad and sheet; bassinet pad
classifiable in Heading 9404; sheet classifiable in
Heading 6302
Dear Mr. Goris:
This letter is in response to your request for the tariff
classification of a bassinet pad and sheet from Mexico. Samples
were submitted for examination.
FACTS:
The first sample is a fitted sheet made of 100 percent woven
cotton fabric with elastic sewn around its edges. The sheet
measures approximately 45 centimeters in width and 87 centimeters
in length.
The second sample is a bassinet mattress or pad. The pad
measures 31 centimeters wide, 71 centimeters long, and 3.5
centimeters thick. The pad is covered with vinyl and is stuffed
with polyester. The pad contains a hardboard base.
The pad and sheet will be imported together, but will not be
imported in retail packing.
ISSUE:
How is the merchandise at issue classified under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA)?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
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.
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 which gives them
their essential character. The Harmonized Commodity Description
and Coding System, Explanatory Notes, the official interpretation
of the HTSUSA at the international level, at page 4, provides
interpretation of the terms essential character, composite goods,
and goods put up in sets for retail sale. With regard to
composite goods it states:
For the purposes of GRI 3(b), composite goods made up
of different components shall be taken to mean not only
those in which the components are attached to each other to
form a practically inseparable whole but also those with
separable components, provided these components are adapted
one to the other and are mutually complementary and that
together they form a whole which would not normally be
offered for sale in separate parts.... As a general rule,
the components of these composite goods are put up in a
common packing.
Sheets are normally sold separately from the bedding, e.g.,
mattresses, on which they are used. Similarly, bassinet pads and
sheets used on them often would be sold separately. The sheet at
issue could be used on many different bassinet pads.
Consequently, we do not believe that the sheet and bassinet pad
are composite goods.
According to the Explanatory Notes, at page 4, "goods put up
in sets for retail sale" refers to goods which:
(a) consist of at least two different articles which 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
users without repacking.
The goods at issue are not suitable for sale directly to users
without repacking; they will be repacked with other bassinet
components after entry. Thus the sheet and bassinet pad cannot
be considered a set for tariff purposes. Because the bassinet
pad and sheet are not considered composite goods or a set, they
are separately classifiable.
Heading 6302, HTSUSA, provides for bed linen, among other
articles. According to the Explanatory Notes, at page 863, bed
linen includes, e.g., sheets, pillow cases, bolster cases,
eiderdown cases and mattress covers. Consequently the sheets at
issue are classifiable in Heading 6302.
Heading 9404 provides for articles of bedding and similar
furnishing fitted with springs or stuffed or internally fitted
with any material. The Explanatory Notes, at page 1580, state
that Heading 9404 covers the following articles:
(B) Articles of bedding and similar furnishing which are
sprung or stuffed or internally fitted with any
material (cotton, wool, horsehair, down, synthetic
fibers, etc.), or are of cellular rubber or plastics
(whether or not covered with woven fabric, plastics,
etc.). For example:
(1) Mattresses, including mattresses with a metal
frame.
(2) Quilts and bedspreads (including counterpanes, and
also quilts for baby-carriages), eiderdowns and
duvets (whether of down or any other filling),
mattress-protectors (a kind of thin mattress
placed between the mattress itself and the
mattress support), bolsters, pillows, cushions,
pouffes, etc.
(3) Sleeping bags.
The bassinet pad is an article of bedding internally fitted
with material and is therefore classifiable in Heading 9404.
Subheading 9404.29, HTSUSA, provides for mattresses of other
materials. A mattress is defined by The Random House Dictionary
of the English Language, the Unabridged Edition (1973) as "1. a
large pad for supporting the reclining body, used as or on a bed,
consisting of a quilted or similarly fastened case, usually of
heavy cloth, that contains hair, straw, cotton, foam rubber,
etc., or a framework of metal springs." The bassinet pad has a
hardboard base and is used by babies as a bed. We believe this
merchandise meets the definition of mattress and is therefore
classifiable under subheading 9404.29.
HOLDING:
The sheet at issue is classified under subheading
6302.21.2040, HTSUSA, which provides for bed linen, table linen,
toilet linen and kitchen linen, other bed linen, printed, of
cotton, other, sheets, not napped. The rate of duty is 7.6
percent ad valorem, and the textile category is 361.
The bassinet pad is classified under subheading
9404.29.9000, HTSUSA, 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, mattresses of other materials, other. Articles
classified under this subheading from Mexico are eligible for
duty free treatment under the Generalized System of Preferences.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division