CLA-2-63:OT:RR:NC:N3:351
Mr. Ted Kim
Express Customhouse Broker, Inc.
1010 Northern Blvd., Suite 330 Great Neck, NY 11021
RE: The tariff classification of baby bottle holders from China
Dear Mr. Kim:
In your letter dated December 9, 2023, you requested a tariff classification ruling on behalf of your client, JAB Baby LLC. Samples of the product were provided to this office and will be retained for training purposes.
Style PF1, described as a “Fuzzy Feeder,” is a stuffed textile baby bottle holder designed to hold a bottle and help babies eat by themselves without the aid of an adult. The five-panel bottle holder is composed of 100 percent polyester knit, dyed, plush fabric and stuffed with 100 percent polyester fiberfill. The bottle holder measures 9 inches in length by 7 inches in width by 5 inches in height. It features, two plastic snaps allowing the item to be secured around the baby’s neck and has an elastic band sewn to the top of the holder to help secure the bottle to the item. The elastic band, measuring 3 ¾ inches in length by 2 inches in width, is composed of 80 percent polyester and 20 percent rubber knitted fabric. The bottle holder is available in four different animal designs: a unicorn, a sloth, a penguin, and an elephant. Each animal design features stuffed arm and leg appendages and an embroidered mouth, nose, and eyes.
Style OF2, described as a “Fuzzy Feeder,” is a stuffed textile baby bottle holder designed to hold a bottle and help babies eat by themselves without the aid of an adult. The five-panel bottle holder is composed of 83 percent cotton and 17 percent polyester knit, dyed, fabric and stuffed with 100 percent polyester fiberfill. The bottle holder measures 9 inches in length by 7 inches in width by 5 inches in height. It features, two plastic snaps allowing the item to be secured around the baby’s neck and has an elastic band sewn to the top of the holder to help secure the bottle to the item. The elastic band, measuring 3 ¾ inches in length by 2 inches in width, is composed of 80 percent polyester and 20 percent rubber knitted fabric. The bottle holder is available in two different styles: embroidered with the word “HANGRY” or embroidered with the words “LOOK MOM NO HANDS.”
The applicable subheading for the “Fuzzy Feeder” will be 6307.90.9891, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division