OT:RR:CTF:CPMMA H330091 NAH
Center Director
Consumer Products and Mass Merchandising
Center for Excellence and Expertise
U.S. Customs and Border Protection
Attn: Claudia Renna, Import Specialist
Re: Application for Further Review of Protest No. 2704-23-164303; Classification of Adjustable Baby Seats; Applicability of Section 301 Trade Remedy
Dear Center Director:
The following is our decision regarding Application for Further Review (AFR) of Protest No. 2704-23-164303, timely filed on January 30, 2023, on behalf of Summer Infant, Inc. (Protestant), concerning classification of the "Learn-to-Sit" booster seats (SKUs 13980, 13953, 12993Z) under the Harmonized Tariff Schedule of the United States (HTSUS). The merchandise at issue was entered and liquidated by U.S. Customs and Border Protection (CBP) at the Los Angeles/Long Beach Seaport (the Port). The Protestant asserts that CBP's reclassification of the subject merchandise at liquidation from 9401.80.4001, HTSUS Annotated (HTSUSA), to 9401.80.4046, HTSUSA, is incorrect. Information and arguments provided by Protestant's counsel over the course of 2023 and 2024, as well as information and argument provided in and following a meeting on March 28, 2024, were considered. Our decision follows.
FACTS:
The merchandise at issue in this AFR are three models of adjustable seats for babies of four to twelve months of age. All three models are composed of a plastic structure with a U-shaped stability base, two arms that connect the base to the seat structure, and lockable hinges connecting the arms to the base and the arms to the seat that allow for the seat to be adjusted by raising or lowering the seat in relation to the base by tilting the arms. The plastic seat structure is covered in a padded textile seat foundation that has two holes to accommodate a baby's legs and a built-in three-point safety restraint harness. The seats dimensions are 19.12" in depth, 17.62" in width, and 4.5" (collapsed) in height and the maximum weight capacity is 25 lbs. See e.g. Article Dimensions and Technical Details - https://www.amazon.com/Summer-Learn-Stages-3-Position-Sweet/dp/B08411KJ7K, last visited on October 2, 2023. Fully extended, the adjustable baby seat is 11" to 12.25" in height. The adjustable baby seats are also marketed with accessories such as detachable toys and detachable feeding trays. See id. All three models of adjustable seats are intended to raise a child off the ground from a sitting to standing position with two or three specific positions available in each model.
At the time of importation, on July 21, 2021, and entry, on August 2, 2021, the subject merchandise was classified under subheading 9401.80.4001, HTSUSA, which provides for "Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats: Of rubber or plastics: Other: Children's highchairs and booster seats except for motor vehicle; bath seats, infant walkers, bouncers with seats, swings for children." Around the time of liquidation, on September 30, 2022, and pursuant to a CBP Form 29, Notice of Action, dated October 3, 2022, the subject merchandise liquidated under subheading 9401.80.4046, HTSUSA, which provides for "Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats: Of rubber or plastics: Other: Other: Other." As a result of the reclassification, the Port assessed Section 301 duties. Protestant is requesting the subject merchandise be classified and liquidated as originally entered.
ISSUE:
Whether the subject seat is properly described by statistical reporting number 9401.80.4001, HTSUSA, or statistical reporting number 9401.80.4046, HTSUSA.
LAW AND ANALYSIS:
Initially, we note that the matter protested is protestable under 19 U.S.C. 1514(a) (2) as a decision on classification. The protest was timely filed, within 180 days of liquidation of the first entry. (Miscellaneous Trade and Technical Corrections Act of 2004, Pub.L. 108-429, 2103(2) (B) (ii), (iii) (codified as amended at 19 U.S.C. 1514(c) (3) (2006)). Further Review of Protest No. 2704-23-164303 is properly accorded to Protestant pursuant to 19 C.F.R. 174.24(a) because Protestant alleges that the decision is alleged to involve a question of law or fact that has not previously been ruled upon by CBP or the courts.
Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes.
GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 2(b) states, in pertinent part, that "[a]ny reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance" and that "classification of goods consisting of more than one material or substance shall be according to the principles of rule 3." GRI 3 provides that "composite goods consisting of different materials or made up of different components" are to be classified "as if they consisted of the material or component which gives them their essential character," and where this is not possible, "under the heading which occurs last in numerical order among those which equally merit consideration." GRI 6 requires that the classification of goods in the subheadings of headings shall be determined according to the terms of those subheadings, any related subheading notes and, mutatis mutandis, to GRIs 1 through 5.
The 2021 HTSUS provisions under consideration in the instant case are as follows:
9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof:
9401.80 Other seats:
Of rubber or plastics:
9401.80.40 Other:
9401.80.4001 Children?s highchairs and booster seats except for motor vehicle; bath seats, infant walkers, bouncers with seats, swings for children.
Other:
9401.80.4046 Other.
It is undisputed that the subject articles are seats of plastic and therefore classified at the 4-digit level in heading 9401, HTSUS, and at the 8-digit subheading level in 9401.80.40, HTSUS. At the 4-digit level, the adjustable baby seats fall within the construct of Chapter 94, heading 9401, HTSUS, because they are movable, designed to be placed on the ground, and are used/meant for the utilitarian purpose of functioning as a seat for babies. At the 6-digit subheading level, the merchandise is classifiable under subheading 9401.80, HTSUS, because the seat frame is constructed of plastic. At the 8-digit subheading level classification is determined by examining the seat's material construction. Product information does not identify the plastic, used in the frame, as mixed, embedded, impregnated, reinforced with additional materials, coated or laminated, as such, classification in subheading 9401.80.20, HTSUS, is precluded and classification under 9401.80.40, HTSUS, is proper. The Protestant does not dispute the classification of the adjustable baby seats up to the 8-digit subheading level.
At issue is the classification of the adjustable baby seats at the 10-digit statistical suffixes, and specifically whether they are described by statistical reporting numbers 9401.80.4001, HTSUSA or 9401.80.4046, HTSUSA. Therefore, the articles are either "Children?s highchairs and booster seats except for motor vehicle; bath seats, infant walkers, bouncers with seats, swings for children" (9401.80.4001, HTSUSA) or "other" (9401.80.4046, HTSUSA). In this case, the size and design of the adjustable baby seats is clearly meant for very young children, it is too small for use by other, larger children. When examining the seat types listed in the statistical reporting numbers, two options stand out as appropriate, booster seats or highchairs.[1] Neither term is defined in the HTSUS. In the absence of a definition provided in the HTSUS, a term must be construed in accordance with its common meaning, which may be ascertained by reference to "dictionaries, scientific authorities, other reliable information sources," "lexicographic and other materials" and to the pertinent ENs. C.J. Tower & Sons v. United States, 69 C.C.P.A. 128, 673 F.2d 1268, 1271 (1982); Simod America Corp. v. United States, 872 F.2d 1572, 1576 (Fed. Cir. 1989); GRK Can., Ltd. v. United States, 761 F.3d 1354, 1357 (Fed. Cir. 2014).
A booster seat is a "a portable seat that is placed on or attached to a chair or an automobile seat in order to raise a child to a higher position." Merriam-webster.com, last visited October 5, 2023; see also New York Ruling Letter (NY) N074060, dated September 22, 2009 (classifying a booster seat described as a plastic children's seat with a three point harness and a strap to be used to position the seat securely on another chair); NY H84976, dated August 10, 2001 (classifying a portable plastic chair with safety strap which allows the chair to be used as a booster seat when attached to an "adult-sized" chair).[2] The adjustable baby seats are designed to secure a child into a seat and raise them to a higher position, however, they are not designed to be placed on or securely attached to another larger seat. The seats have no securing strap and the u-shaped base alongside the adjustable arms do not present a design meant for stability on an uneven surface. In fact, the base is specifically and primarily designed to allow the entire structure to fold flat for storage and transportation, not for placement on another seat. As such, the adjustable baby seats are not booster seats as described in statistical reporting number 9401.80.4001, HTSUSA.
A highchair is "a child's chair with long legs, a footrest, and usually a feeding tray." Merriam-webster.com, last visited October 5, 2023. CBP has not directly ruled on the definition of a children's highchair but has referred to the characteristics of a number of highchairs in classification rulings. See e.g. NY N056763, dated May 5, 2009 (classifying a children's highchair described as a wooden chair that was 42.6 inches high, 21.5 inches wide and 22.5 inches deep with a detachable feeding tray).[3] The defining characteristic of a highchair is the height to which it can raise a child. Specifically, to raise a child to a height that adults find useful, typically the height of a table or kitchen counter, for activities or eating with normal sized adults. The adjustable baby seats at issue here can raise a child 12" off the ground. As such, the adjustable baby seats are not highchairs as described in statistical reporting number 9401.80.4001, HTSUSA.
With those two conclusions and the inapplicability of any of the other descriptions in statistical reporting number 9401.80.4001, HTSUSA, CBP must conclude the adjustable baby seats are not described under statistical reporting number 9401.80.4001, HTSUSA.[4] On the other hand, CBP has found that statistical reporting number 9401.80.4046, HTSUSA, describes plastic frame child seats, and other modular or movable seats. See NY N336392, dated November 21, 2023 (classifying a movable plastic seat for children with incorporated storage compartment and light and sound components under statistical reporting number 9401.80.4046, HTSUSA, as "other"); see NY N326157, dated May 25, 2022 (classifying a modular set of plastic cushions designed for children under statistical reporting number 9401.80.4046, HTSUSA, as "other"); NY N295495, dated April 19, 2018 (classifying an inflatable plastic chair suitable for indoor or outdoor activities under statistical reporting number 9401.80.4046, HTSUSA, as "other"); and NY N268806, dated October 7, 2015 (classifying a modular seating system made of rigid plastic under statistical reporting number 9401.80.4046, HTSUSA, as "other"). The adjustable baby seats are movable, adjustable rigid seats of plastic and are captured within statistical reporting number 9401.80.4046, HTSUSA.
Protestant asserts the adjustable baby seats meet the explicit definition of "booster" seat or, in the alternative, are of the same class of merchandise described in statistical reporting number 9401.80.4001, HTSUSA. To reach this conclusion, Protestant highlights that a "booster seat" is "a seat used to elevate a sitting child," "a special seat which allows a small child to sit in a higher position," or "a seat for a small child that raises him or her to a higher position." Those definitions are too broad and would have the description of "booster seat," in the statistical reporting number, encompass every type of movable seat that does not have the child placed directly on the ground. Additionally, traditional booster seats are relatively simple constructs designed to be placed on an adult-sized seat to secure a child. See e.g. NY N074060, dated September 22, 2009 (classifying a booster seat described as a plastic children's seat with a three point harness and a strap to be used to position the seat securely on another chair); NY H84976, dated August 10, 2001 (classifying a portable plastic chair with safety strap which allows the chair to be used as a booster seat when attached to an "adult-sized" chair). The ability of the adjustable baby seats, at issue here, to adjust the elevation of the child is neither a traditional capability of booster seats, nor is it a capability that guarantees the seats meet the description of "booster seats." In fact, the ability for the adjustable baby seat to move a child up and down highlights that this seat is in its own category distinct from "booster seats." Finally, while the adjustable baby seats are seats for children, statistical reporting number 9401.80.4001, HTSUSA, only describes specific and enumerated subtypes of children's seats. Statistical suffix 9401.80.4001, HTSUSA, is not a "use" provision and a product must be a described in it to fall under its purview. The adjustable baby seats are not highchairs, booster seats, bath seats, infant walkers, bouncers with seats, or swings for children. Therefore, the catch-all "Other" statistical suffix 9401.80.4046, HTSUSA, is the appropriate statistical reporting number for classification.
HOLDING:
By application of GRIs 1, 3(b), and 6, the subject adjustable baby seats are classified in heading 9401, HTSUS, specifically in subheading 9401.80.4046, HTSUSA, which provides for "Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats: Of rubber or plastics: Other: Other." The 2021 general column one rate of duty for subheading 9401.80.4046, HTSUSA, is free. According to Section XXII, Chapter 99, Subchapter III U.S. Note 20(g)(8), products of China are subject to the additional 25 percent ad valorem rate of duty.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/.
You are instructed to DENY the Protest.
You are instructed to notify the protestant of this decision no later than 60 days from the date of this decision. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to this notification. Sixty days from the date of the decision, the Office of Trade, Regulations and Rulings will make the decision available to CBP personnel, and to the public on the Customs Rulings Online Search System ("CROSS") at https://rulings.cbp.gov/ which can be found on the CBP website at http://www.cbp.gov and other methods of public distribution.
Sincerely,
Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division
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[1] The adjustable baby seats are clearly not intended for use in a bath nor designed [2] |
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5?CJOJQJ\?aJh5?CJOJQJ\?aJ"hto allow mobility like a walker. Furthermore, the adjustable baby seats do not provide the free movement of the sitting baby that is present in a bouncer or a swing. The adjustable baby seats are not "bath seats, infant walkers, bouncers with seats, [or] swings for children" as enumerated under 9401.80.4046, HTSUSA.
[3] CBP has not produced a Headquarters Ruling nor a New York Ruling specifically describing a product that meets the description of a booster seat nor a highchair under statistical reporting number 9401.80.4001, HTSUSA.
[4] Supra note 2.
[5] The Protestant does not claim nor are the adjustable baby chairs described by statistical reporting number 9401.80.4004, HTSUSA, as "[s]tationary activity centers for children."