CLA-2-94:OT:RR:NC:N4:433
Emily Moody
Animal Adventures, LLC
1114 S. 5th Street
Hopkins, MN 55343
RE: The tariff classification of a child’s chair from China.
Dear Ms. Moody:
In your letter received by the National Commodity Specialist Division, dated August 6, 2018, you requested a tariff classification ruling. Marketing literature and a sample were submitted.
Item number 48613 is identified as the “Sweet Seats® Soft Character Pals.” The representative sample of the Sweet Seat is a blue colored, cushioned armchair having a lime-green seat pad. The armchair has no legs. The backrest of the armchair is in the shape of an elephant. This item is for use by a young child, a toddler of 18 months up to preschool.
Marketing literature indicates that the Sweet Seats® “double as adorable room décor and as a super comfy pal. Rich fabrics, sweet embroidered expressions and a soft, yet sturdy design make these character chairs ideal for kids.”
You indicate that the Sweet Seats® should be classified as a plush toy, “because of the soft and cuddly construction of this item, and the emotional connection children develop with each character – these have inherent play value as a toy in addition to being a cute and comfy décor character.” However, the marketing literature titles this class or kind of good as the “Sweet Seats®,” of which the merchandise concerned happens to be a fully functioning seat/chair for young children. CBP has ruled that in order to be classified as a toy, the item must be a full-figured three-dimensional depiction of the animal it is representing, complete with head, torso and appendages. Rather, this item is used first as a seat with any play value being incidental to its utilitarian function of providing a seating area for a young child. Consequently, the merchandise concerned is not classifiable as a toy in heading 9503 of the Harmonized Tariff Schedule of the United States. See New York ruling N283091 dated February 22, 2017.
The applicable subheading for the “Sweet Seats® Soft Character Pals” will be 9401.80.6025, 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: Other: Other seats for 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