CLA-2-94:OT:RR:NC:N4:463
Spring Shao
Nantong WP Home Co., Ltd.
No. 168 Shengli Road, Building 10, Room 501
Nantong, Jiangsu 226007
China
RE: The tariff classification of a pillow and blanket set from China
Dear Mr. Shao:
This ruling is being issued in response to your letter dated April 18, 2024, requesting a tariff classification determination for a pillow and throw set in various styles. In lieu of samples, pictures, product descriptions, and value information were provided.
The items are identified as Hugger & Throw Sets and are comprised of a hugger, which is a plush pillow with arm holes and a throw blanket. Each hugger measures approximately 13" (W) x 9" (D) x 14" (H) and is made of 95% polyester/5% spandex dyed knit fabric with 100% polyester fill. It has a fabric tube opening running from side-to-side to insert one's arms and to hug the pillow against one's body. Each blanket is made of 100% polyester knit pile fabric and measures 50" (W) x 60" (L). The Hugger & Throw Sets come in seven styles: Avocado, Burger, Ice Cream, Sushi, PB&J, Dumpling, and Pumpkin Latte. The huggers take the form of an anthropomorphized juvenile avocado, burger, ice cream cone, etc., and the blankets are printed with matching themes. The huggers and blankets will be imported in their retail packaging with the pillow in front, followed by the blanket, and then a ribbon card in back. A tie ribbon will hold each set together. They will be sold in a big box store. They are made in China.
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. If the goods cannot be classified solely based on 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.
You suggest classification of the Hugger & Throw Sets in subheading 9503.00.0073, HTSUS, which provides for Tricycles, scooters, pedal cars and similar wheeled toysdolls, other toyspuzzles of all kinds; parts and accessories thereof Children's products as defined in 15 U.S.C. 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age. We disagree. The merchandise items concerned are not principally designed for amusement as toys, but rather to be used as novelty pillows and throw blankets for children. Any amusement the products may provide is incidental to their utilitarian purpose of enhancing the relaxation and comfort of children. Therefore, classification in heading 9503, HTSUS, is precluded.
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and coding System, which constitutes the official interpretation of the Harmonized System at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading and are generally indicative of the proper interpretation of the HTSUS.
The ENs to GRI 3(b) state at Note X that the term goods put up in sets for retail sale means goods that: (a) consist of at least two different articles that 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; and (c) are put up in a manner suitable for sale directly to end users without repackaging.
Since the subject articles are 1) made up of a pillow classified in one heading of the HTSUS (9404) and a blanket classified in another heading (6301), 2) used together by a child to provide relaxation and comfort, and 3), sold together at retail without repackaging, this office finds that the subject articles meet the terms of EN X to Rule 3(b), HTSUS, (goods put up in sets for retail sale) and shall therefore be classified as if they consisted of the single material or component that imparts their essential character.
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.
In the case of a set, similarly broad criteria are used to determine the component that imparts the essential character to the whole.
With respect to the pillow and blanket comprising the set, and taking into account their individual bulk, value, subjective appeal, roles with respect to the use of the set and presentation, this office finds that the pillow imparts the essential character to the pillow and blanket set. (See NYRLs N319291, N337129, J84323 and J80354.)
The applicable classification for the Hugger & Throw Sets will be subheading 9404.90.2090, HTSUS, which provides for Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Other: Other. The general rate of duty will be 6% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9404.90.2090, HTSUS, unless specifically excluded, are subject to an additional 7.5% ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheading 9404.90.2090, HTSUS, listed above.
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 trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, 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 internet 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 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. If the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of 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 Title 19 of the Code of Federal Regulations (19 C.F.R. Part 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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division