CLA-2-94: OT:RR:NC:N4:433
Rick Musser
Customs Clearance International Inc.
433 Airport Boulevard, Suite 403
Burlingame, CA 94010
RE: The tariff classification of bassinets from China.
Dear Mr. Musser:
In your letter dated August 21, 2019, on behalf of your client Arm’s Reach Concepts, you requested a tariff classification ruling. Illustrative literature and product descriptions were provided for review.
Arm’s Reach Concepts, the “Co-Sleeper Clear-Vue®,” is a floor standing bassinet constructed of metal tubing mounted on four (4) wheeled casters, plastic corner and foot supports, polyester fabric, polyester mesh, and whose product dimensions are 34” in length, 20” in width, 34.5” in height, and weighs 23 lbs. The fabric and mesh are sewn together to partially cover the metal tube frame. The fabric and mesh further create an upper sleeping enclosure and a lower storage enclosure. Product literature indicates the bassinet has a single side rail that can be adjusted in height. Included at the time of import is a white ethylene-vinyl acetate (EVA) polyurethane foam mattress pad, a woven polyester fabric fitted sheet, and a nylon strap with plate that is used to secure the bassinet alongside a bed.
Arm’s Reach Concepts, the “Co-Sleeper® Mini Ezee 2-in-1,” is a floor standing bassinet constructed of metal tubing mounted on two (2) wheeled casters, plastic corner and foot supports, polyester fabric, polyester mesh, and whose product dimensions are 34” in length, 20” in width, 32” in height, and weighs 23 lbs. The fabric and mesh are sewn together and cover the metal tube frame. The fabric and mesh further create the sleeping enclosure and a lower storage enclosure. Product literature indicates the bassinet has a single side rail that can be adjusted in height. Included at the time of import is a segmented mattress constructed of polyester fabric, clear EVA fabric, polyurethane foam, and medium density fiberboard (MDF) for support, a woven polyester fabric fitted sheet, a polyester travel bag, and a nylon strap with plate that is used to secure the bassinet alongside a bed.
Arm’s Reach Concepts, the “Co-Sleeper® Ideal Ezee 3-in-1,” is a floor standing bassinet constructed of metal tubing mounted to plastic corner and foot supports, polyester fabric, polyester mesh, and whose product dimensions are 39.5” in length, 25.5” in width, 32” in height, and weighs 28 lbs. The fabric and mesh are sewn together and cover the metal tube frame. The fabric and mesh further create the sleeping enclosure and a lower enclosure for play or storage. Product literature indicates the bassinet has a single side rail that can be adjusted in height. Included at the time of import is a segmented mattress constructed of polyester fabric, clear EVA fabric, polyurethane foam, and medium density fiberboard (MDF) for support, a woven polyester fabric fitted sheet, a polyester travel bag, and a nylon strap with plate that is used to secure the bassinet alongside a bed.
Arm’s Reach Concepts, the “Co-Sleeper® Versatile,” is a floor standing bassinet constructed of metal tubing mounted to plastic corner and foot supports, polyester fabric, polyester mesh, and whose product dimensions are 36” in length, 28.5” in width, 34.5” in height, and weighs 23 lbs. The fabric and mesh are sewn together and partially cover the metal tube frame. The fabric and mesh further create the sleeping enclosure. Included at the time of import is a mattress pad constructed of white EVA and polyurethane foam, a woven polyester fabric fitted sheet, a music box, and a mobile.
Arm’s Reach Concepts, the “Co-Sleeper® Cambria,” is a floor standing bassinet constructed of metal tubing mounted on four (4) wheeled casters, plastic corner and foot supports, polyester fabric, polyester mesh, a headboard and footboard of wood, and whose product dimensions are 34” in length, 20” in width, 33.75 in height, and weighs 26 lbs. The fabric and mesh are sewn together and partially cover the metal tube frame. The fabric and mesh further create the sleeping enclosure and the lower two-compartment enclosure for storage. Product literature indicates the bassinet has a single side rail that can be adjusted in height. Included at the time of import is a mattress pad constructed of white EVA and polyurethane foam, a woven polyester fabric fitted sheet, and a nylon strap with plate that is used to secure the bassinet alongside a bed.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level.
The “Co-Sleeper Clear-Vue®,” the “Co-Sleeper® Mini Ezee 2-in-1,” the “Co-Sleeper® Ideal Ezee 3-in-1,” and the “Co-Sleeper® Versatile,” are composed of different material components (metal, plastic, textile), and the “Co-Sleeper® Cambria,” is composed of different material components (metal, plastic, textile, wood). For each respective bassinet, the metal, the plastic, nor the wood alone provides each article with its structure, shape, and functionality.
The textile polyester fabric and the textile mesh fabric covers a majority of each of the bassinet’s sides, provides a breathable enclosed environment, and attaches to each article’s frame thereby contributing to the structure, shape, and functionality of each bassinet which is to provide a breathable, safe, and enclosed environment for infants and toddlers. The size, volume, and bulk of the textile material components not only contributes to each article’s structure, shape, and functionality, but also provides for the encasement, cushioning, comfort, and visibility of a child. As such, it is the view of this office that the textile material components imparts the essential character to each bassinet.
The applicable subheading for each subject merchandise will be 9403.89.6003, 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.
Products of China classified under subheading 9403.89.6003, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9403.89.6003, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division