CLA-2-94:OT:RR:NC:N4:433
Gerry Gallegos
Clearfreight Inc.
880 Apollo Street, Suite # 101
El Segundo, CA 90245
RE: The tariff classification of a mesh crib liner, a nursery blanket and a crib skirt, packaged together, from China.
Dear Ms. Gallegos:
In your letter dated February 7, 2014, on behalf of BreathableBaby®, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
The sample presented is the BreathableBaby® “Breathable® Safety Bedding Set.” The item consists of a Breathable® mesh crib liner, a Breathable® nursery blanket and matching crib skirt, packaged together for retail sales. The liner is made of 100% polyester mesh, the blanket is made 100% polyester knit material and the skirt is made of 100% polyester woven material. On the company website for BreathableBaby® it is stated: “We are committed to developing breathable solutions that solve a mother’s concern for their baby’s safety inside and outside the crib. Our patented award-winning products have been recognized for their contribution to a safer crib environment.”
The Explanatory Notes (ENs), which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, state in Note X to Rule 3 (b) of the General Rules of Interpretation (GRIs), that the term “goods put up in sets for retail sale” means goods which: 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 and carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.
Based on the information you provided and obtained on the BreathableBaby® website , the combination of items presented in your submission meet the first and last criteria, (a) and (c) above, in that: the mesh crib liner is classified within heading 9403, HTSUS, the nursery blanket is classified within heading 6301, HTSUS, and the crib skit is classified within heading 6303, HTSUS, and the three items are put up together for retail sales. However, the three items fail to meet the second criteria (b), in that: the mesh liner prevents suffocation, and arms or legs from getting stuck in the crib, the blanket allows the baby to be warm and cozy, while being soft and breathable against the baby’s skin, and the skirt is simply decorative to the crib itself. These three items meet different needs and are used to carry out different activities, and therefore would not be considered a set for tariff purposes. Consequently, the crib liner, the nursery blanket and the crib skirt must be classified separately.
The applicable subheading for the Breathable® mesh crib liner will be 9403.90.6005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Of textile material, except cotton: For toddler beds, cribs, bassinets and cradles.” The rate of duty will be free.
The applicable subheading for the Breathable® nursery blanket will be 6301.40.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “blankets and traveling rugs: blankets (other than electric blankets) and traveling rugs, of synthetic fibers; Other.” The duty rate will be 8.5% ad valorem.
The applicable subheading for the crib skirt will be 6303.92.2050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “curtains (including drapes) and interior blinds; curtain or bed valances: Other: Of synthetic fiber: Other: Other: Other.” The duty rate will be 11.3% 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 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 Breathable® mesh crib liner, contact National Import Specialist Neil H. Levy at (646) 733-3036. If you have any questions regarding the Breathable® nursery blanket or the crib skirt, contact National Import Specialist John Hansen at 646-733-3043.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division