CLA-2-63:OT:RR:NC:N3:351
Ms. Lara Cartwright
Hanna Andersson
608 NE 19th Avenue Portland, OR 97232
RE: The tariff classification of a swaddling blanket and bibs from India
Dear Ms. Cartwright:
In your letter dated December 13, 2023, you requested a tariff classification ruling. You submitted a representative sample with your request less one bib. The sample will be retained by this office.
The sample, described as a “Baby Layette Muslin Bib & Blanket Set,” style 81663 consists of a swaddling blanket and two self-fabric bibs packaged inside a self-fabric gift bag. All of the items are made of a lightweight, textured 100 percent cotton muslin fabric. The fabric is dyed. Each bib is constructed with three layers of muslin fabric, measures approximately 7 ½ inches wide and 5 ½ inches long and features a 2 snap adjustable closure around the neck. The face of one of the bibs is made up of printed fabric, and the second bib is made of solid fabric. The swaddling blanket is constructed of a single layer of fabric and is hemmed on all four sides. The blanket measures 36 × 36 inches. Both the bib and the blanket will be packaged inside a muslin fabric bag. The rectangular shaped bag, measuring 12 inches in length by 15 inches in height, is sewn on three sides. The bag is unlined with a drawstring-type closure using a narrow woven fabric (instead of a drawstring) to cinch the bag closed.
In your request, you suggest that the grouping qualifies as a “retail set” under the Harmonized Tariff Schedule of the United States (HTSUS). We disagree. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), although not legally binding, are the official interpretation of the tariff at the international level. The EN state, in pertinent part, under Note (X) to Rule 3(b) that the term "goods put up in sets for retail sale" means goods which:
(a) consist of at least two different articles which are prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; (c) are put up in a manner suitable for sale directly to users with repacking.
In this case, the second criteria is not meet since the bibs and blanket are used for different activities. The bibs are used while feeding the infant and the blanket is used for swaddling the infant.
When classified separately, you suggest the bibs are classified under subheading 6209.20.5050, HTSUS. We agree. You further suggest that the blanket is classified under subheading 6301.30.0010, HTSUS, and that the gift bag is classified under subheading 6305.20.0000, HTSUS. We disagree.
Heading 6301, HTSUS, provides for blankets and traveling rugs. The EN state, in pertinent part, "[b]lankets and traveling rugs are usually made of wool, animal hair, cotton or man-made fibers, frequently with a raised pile surface, and generally of thick heavy-texture material for protection against the cold." The swaddling blanket is made of a breathable, lightweight, muslin fabric. It is not specifically designed for protection against the cold; therefore, the swaddling blanket cannot be classified under Heading 6301, HTSUS.
Heading 6305, HTSUS, provides for sacks and bags, of a kind used for the packing of goods. The EN state, in pertinent part:
This heading covers textile sacks and bags of a kind normally used for the packing of goods for transport, storage or sale.
These articles, which vary in size and shape, include in particular coal, grain, flour, potato, coffee or similar sacks, mail bags, and small bags of the kind used for sending samples of merchandise by post. The heading also includes such articles as tea sachets.
Articles classifiable under Heading 6305, HTSUS, are of the class or kind of merchandise used to carry commercial goods usually transported in bulk. See Headquarters Ruling Letter (HRL) 951539 dated July 9, 1992, which discussed the classification of bulk bags under Heading 6305, HTSUS. See also, HRL 088453 dated May 2, 1991, which determined that bulk bags used to pack goods for transport, storage or sale was properly classifiable under Heading 6305, HTSUS.
The instant drawstring bag is used as a packaging for the sale of goods, i.e., swaddling blanket and bibs, to consumers at retail. The bag is suitable for repetitive use independent of the swaddling blanket and bibs. In essence, the bag became a part of the retail item being sold. Consequently, the bag at issue is separately classifiable but is not classifiable under Heading 6305, HTSUS.
The applicable subheading for the bibs will be 6209.20.5050, HTSUS, which provides for “Babies’ garments and clothing accessories: Of cotton: Other: Other…Other: Other.” The rate of duty will be 9.3 percent ad valorem.
The applicable subheading for the swaddling blanket and drawstring bag will be 6307.90.9891, 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.
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