CLA-2-94:OT:RR:NC:N4:433
Erin M. Williamson
Geodis USA
390 Franklin Avenue
Franklin Square, NY 11010
RE: The tariff classification of an infant travel bed from China.
Dear Ms. Williamson:
In your letter dated April 16, 2018, on behalf of Marta Ratuszniak, you requested a tariff classification ruling. A description, a buyer’s specification illustrative diagram and an instruction sheet were provided.
Style number BB-22755-R3 is identified as the “Foldable Travel Bed with Mattress.” The merchandise concerned is further described on the instruction sheet as the “babyboom reste,” “Infant Travel Bed,” suitable for babies up to 15 lbs. The travel bed itself is in a black (outer) and gray (inner) canvas-like fabric with black outer mesh pockets, and the mattress pad is in a black and white print design. The travel bed has two handles made of polypropylene, with each handle located at opposite ends of the bed. Both the travel bed and mattress are made of 100% polyester and have a fill of 100% polyester. This item comes with a carry bag made of 100% polypropylene.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined 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 headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. A reading of the Legal Note 2, and 2 (a) and 2 (b) to Chapter 94 of the HTSUS, provides: at 2, that the articles (other than parts) referred to in the headings of 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground; at 2 (a) and 2 (b), the following are, however, to be classified in the above headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other --- 2 (a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture, and 2 (b) Seats and beds. When interpreting and implementing the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The General Explanatory Notes (ENs) to Chapter 94 of the HTSUS state with regard to the meaning of furniture, at: (A): For the purposes of this Chapter, the term “furniture” means: [Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. (It should be noted that, for purposes of this Chapter, articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category.] (B) The following: (i) Cupboards, bookcases, other shelved furniture and unit furniture designed to be hung, to be fixed to the wall or to stand one on the other or side by side, for holding various objects or articles (books, crockery, kitchen utensils, glassware, linen, medicaments, toilet articles, radio or television receivers, ornaments, etc.) and separately presented elements of unit furniture; and (ii) Seats or beds designed to be hung or to be fixed to the wall.
Based on various internet websites for substantially similar products, this office is satisfied that infant travel beds, as a class or kind of good, are largely for placing on the floor or ground for purposes of infant napping or diaper changing. Consistent with New York ruling NY F88586 dated June 26, 2000, the infant “Foldable Travel Bed with Mattress” is classifiable within the furniture provisions of heading 9403, HTSUS.
The infant “Foldable Travel Bed with Mattress” is composed of different components (i.e., the travel bed and the mattress) and is considered a composite good for tariff purposes. The ENs to the HTSUS, GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
We are of the opinion that the infant travel bed imparts the essential character to the good, over that of the mattress, because the infant safety factor is predominately provided by the bed, and even without the mattress the baby can nap or the diaper can be changed. Accordingly, the 100% polyester fabric forming the bed is the definitive component imparting the essential character to the infant “Foldable Travel Bed with Mattress.”
The applicable subheading for style number BB-22755-R3, the “Foldable Travel Bed with Mattress” will be 9403.89.6003, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: Other: Cribs, toddler beds, bassinets, and cradles; play yards and other enclosures for confining children.” 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 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 Neil H. Levy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division