CLA-2-61:OT:RR:NC:N3:358
Ms. Tatyana Antonetty
Apex Logistics International, Inc.
855 S 192nd Street, Suite 300
SeaTac, Washington 98148
RE: The tariff classification of infant and toddler changing kits from China
Dear Ms. Antonetty:
In your letter dated January 11, 2017, you requested a tariff classification ruling on behalf of your client, Handcraft Manufacturing Corp. Your letter was accompanied by two samples. The samples will be returned to you, as requested.
The two styles are Wipe-N-Wear™ items consisting of various items needed to clean and reclothe an infant or toddler after a toilet accident. Both styles are packaged in a resealable plastic bag and sold for retail sale as a set. The packaging states, “accidents happen…be prepared”, “Ready for Travel” and provides a description of the contents. A sticker label is affixed to the package indicating the size range.
Style# GW2PT1P1W6 consists of a girl’s panty and six wipes. The panty is constructed from 100 pecent cotton finely knit, printed, fabric. The panty features a reinforced crotch and an elasticized waistband and leg openings with picot edging. The six disposable wipes, saturated with a cleaning solution, are enclosed in a small resealable package. Style# GW2PT1P1W6 will be imported in sizes 2T/3T and 4T/5T.
Style# GW2PT1D1W6 consists of a pair of pants, a diaper and six wipes. The infant girl’s pull-on pant is constructed from 100 percent cotton finely knit fabric and features an enclosed elasticized waistband and hemmed leg openings. The disposable diaper has a super soft cloth like outer layer. The six disposable wipes, saturated with a cleaning solution, are enclosed in a small resealable package. Style# GW2PT1D1W6 will be imported in sizes 3M-6M, 6M-9M and 12M.
In your letter, you suggest each style should be classified as “goods put up in sets for retail sale.”
In order to qualify as goods put up in sets for retail sale, the Harmonized Commodity Description and Coding System Explanatory Note (EN) (X) to General Rule of Interpretation (GRI) 3(b) provides that the collection must meet all three of the following criteria: 1- consists of at least two different articles which are, prima facie, classifiable in different headings;
2- put up together to meet a particular need or carry out a specific activity;
3- packed for sale directly to users without repacking.
In our opinion, each style meets the above criteria. Each style is retail packaged and is comprised of two or more items from two or more of the following headings of the Harmonized Tariff Schedule of the United States (HTSUS): 3402, 6108, 6111 and 9619. Furthermore, the items in each retail bag meet a particular need in that they provide a caregiver the means to clean up a soiled infant or child.
GRI 3(b) states that 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." However, the term "essential character" is not defined within the HTSUS, GRI’s or ENs. EN VIII to GRI 3(b) gives guidance, stating 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." In this case, based on the component cost breakdown that you provided, this office is of the opinion that the textile garment determines the essential character.
The applicable subheading style GW2PT1P1W6 will be 6108.21.0020, HTSUS, which provides for Women’s or girls’ slips, petticoats, briefs, panties, night dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Briefs and panties: Of cotton: Girls’.” The rate of duty will be 7.6 percent ad valorem.
The applicable subheading for style GW2PT1D1W6 will be 6111.20.5000, HTSUS, which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Other: Trousers, breeches and shorts, except those imported as parts of sets.” The rate of duty will be 14.9 percent 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 the World Wide Web at https://hts.usitc.gov/current.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division