CLA-2-94:OT:RR:NC:N4:433
Damon V. Pike, President
The Pike Law Firm, P.C.
127 Peachtree Street, N.E., Suite 923
Atlanta, Georgia 30303-1825
RE: The tariff classification of “musical motion activity jumper”; “metal frame kit for musical motion activity jumper”; “bounce bounce baby”; “bounce-a-bout activity center”; and “around we go activity center” from China.
Dear Mr. Pike:
In your letter dated August 28, 2009, you requested on behalf of Kids II, Inc, a tariff classification ruling.
Item #1: is a musical motion activity jumper. Model numbers 30872 and 30917 belong to the product line “Baby Einstein” and model number 6842 belongs to the product line “Bright Starts Pretty in Pink.” The jumper is a stationary object with a metal frame that is designed to rest on the floor. A plastic molded piece is placed in the middle of the jumper and is attached to the metal frame with springs that are covered in protective padding. A circular opening is located in the center of the molded plastic into which a fabric sling-style seat is inserted; the seat has cut-outs through which an infant’s legs can protrude. When the infant is placed within the seat, the baby can swivel, allowing interaction and play amongst the various toys attached to the jumper.
Item #2: is a metal frame kit for a musical motion activity jumper used in conjunction with the models identified in Item #1 above. The item is composed of several (bent) bars of cold rolled steel which are hallowed, and have been shaped to accommodate different components of the jumper. The walls of the steel tubes are less than 1.65mm thick with a diameter of one inch. Portions of the tubes are covered with plastic elements or fabric padding.
Item #3: is a Bounce Bounce Baby Activity Zone, with model # 6837. It is an entertainment center for infants constructed mainly of plastic. Unlike the jumper is does not have a metal frame. The item has three plastic legs that provide stability for the activity zone, and has a circular opening in the middle into which a cloth sling-type seat is inserted. Below the seat is a plastic platform, known as a bounce pad. Around the seat are several plastic toys that are designed to amuse an infant.
Item #4: is a Bounce-a-Bout Activity Center. Two versions of this activity center are available under the Bright Starts line, with model numbers 6895 and 6724: (1) Backyard (green, blue, yellow and orange) and (2) Pink (pink, white and yellow). The activity center is constructed mainly of plastic and does not have a metal frame. The item has a circular plastic base attached to which a bounce pad is centered. The seat has a circular opening in the middle into which a cloth sling-type seat is inserted. Around and above the seating area are various plastic toys in which to amuse an infant. Included with the item are electronic elements that project noises when the infant interacts with them.
Item #5: is an Around We Go Activity Station. Two model numbers under the Bright Starts product line are listed: model numbers 6797 and 6938. The activity station has two primary components (1) a plastic pedestal table that is capable of containing over twenty toys, and (2) a plastic seat on two legs with wheels that is attached to the table – the mobile seat allows the infant to rotate 360 degrees around the table. The seat has a circular opening in the middle into which a cloth sling-type seat is inserted. As the infant turns to toddler the seat is easily removable and becomes a play table. Included with the item are electronic elements that light up and project noises when the infant interacts with them.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) shall be governed by the General Rules of Interpretation (GRI) in accordance with the following hierarchical principles:
1. The table of contents, alphabetical index, and titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions:
2. (a) Any reference in a heading to an article shall be taken to include a reference to
that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
(b) Any reference in a heading to a material or substance shall be taken to include a
reference to mixtures or combinations of that material or substance with other materials or substances. Any 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. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.
3. When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:
(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.
Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
Counsel suggest that classification of the five items under review should be HTSUS heading 9503, the provision in pertinent part for other toys, and parts and accessories thereof. As the provision for toys, and parts and accessories thereof, only covers part of the possible HTSUS headings for these items, GRI 3 is applicable – “When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected” in accordance with GRI 3(a), (b) and (c), in that order. All of the items are composite articles made of metal, plastic and fabric or plastic and fabric.
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 Explanatory Notes state that the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. Recent court decisions on the essential character for 3(b) purposes have looked primarily to the role of the constituent material in relation to the use of the goods. See Better Home Plastics Corp. v. U.S., 915 F. Supp. 1265 (CIT 1996), aff’d 119 F. 3d 969 (Fed. Cir. 1997); Mita Copystar America, Inc. v. U.S., 966 F.Supp. 1245 (CIT 1997), rehear’g denied, 994 F. Supp. 393 (1998); Vista Int’l Packing Co. v. U.S., 890 F. Supp. 1095 (CIT 1995).
In Headquarters Ruling, HQ 960859 dated June 5, 1998, dealing with a substantially similar product called a Stationary Entertainer, it was determined that the classification was one of principal use: article of furniture “seats and chairs” versus “other toys.” The Stationary Entertainer constructed for placing on the floor was used for positioning an infant into a seat restraint, while the baby could interact with eight different attached toys. It was found that the design elements, swiveling and bouncing of the chair and toys, was merely secondary to the primary purpose of restraint onto the chair. Accordingly, the item was classified as a seat under HTSUS heading 9401.
Recognizing the primary use of Item #1, Item #3, Item #4 and Item #5 is for restraint of an infant (baby) onto a seat, within a play activity jumper, center or zone, we are of the opinion that these items are classified as seats under HTSUS heading 9401. With or without a closed lap restraint the infant is unable to easily get out of the play activity jumper, center or zone on their own accord. Item #5 is foremost an infant seat before becoming a separated play table for a toddler, and remains classified in the provision for seats under HTSUS heading 9401. The essential character for Item #1 is imparted by its painted metal frame attached to which are colored plastic elements and fabric padding, while the essential character of #2 (frame kit) is imparted by the painted metal tubes. The essential character for Item #3, #4 and #5 is the colored plastic frames with its plastic toys.
The applicable subheading for Item #1, the metal musical motion jumper with fabric seat, will be 9401.71.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Upholstered; Household.” The rate of duty will be free.
The applicable subheading for Item #2, the metal frame kit, will be 9401.90.5080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other; Other; Other.” The rate of duty will be free.
The applicable subheading for Item #3 (Bounce Bounce Baby Activity Zone), Item #4 (Bounce-a-Bout Activity Center), and Item #5 (Around We Go Activity Station), if made of reinforced or laminated plastic, will be 9401.80.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats: Of rubber or plastic: Of reinforced or laminated plastics; Household.” The rate of duty will be free.
The applicable subheading for Item #3 (Bounce Bounce Baby Activity Zone), Item #4 (Bounce-a-Bout Activity Center), and Item #5 (Around We Go Activity Station), if not made of reinforced or laminated plastic, will be 9401.80.4045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats: Of rubber or plastic: Other; Other.” The rate of duty will be free.
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 http://www.usitc.gov/tata/hts/.
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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division