CLA-2-63:OT:RR:NC:N2:349
Mr. Peter Klestadt
GDLSK LLP
599 Lexington Avenue
New York, NY 10022
RE: The tariff classification of 3-piece and 5-piece baby product sets from China
Dear Mr. Klestadt:
In your letter dated August 20, 2024, you requested a tariff classification ruling on behalf of your client, Toby & Company. Samples were provided to this office and will be returned, as per your request.
Item #1, described as a 3-piece Blanket Set, consists of a hat, rattle and blanket intended for newborn infants ages 0-6 months. The hat and blanket are made of 66 percent polyester, 29 percent rayon and 5 percent spandex finely knit jersey fabric. The fabric may be printed with a design or dyed one color. The cone-shaped hat features a bottom cuff and snug fit. The tapered crown is tied in a knot. The single layer blanket is lightweight and features rounded corners. The edges of the blanket are finished with overlock stitching. You state that the blanket will be offered in three sizes: 36 X 36, 42 X 42 or 30 x 40 inches, depending on the SKU. The baby rattle is circular in shape and made of wood and textile. Attached to the top of a wooden ring is a stuffed textile head made to resemble a puppy, bunny, cow or sheep. The stuffed animal head is made of knit textile fabric stuffed with polyester fiber and the rattle and sewn. The rattle makes noise when shaken and is principally intended for the amusement of the infant. The set is packaged together and secured by a cardboard sleeve that is printed with the words Blanket Set.
Item #2, described as a Headband, Blanket & Birthdisc 3 Piece Set, consists of a headband, blanket and wooden disk intended for infants ages 0-6 months. The headband and blanket are made of 66 percent polyester, 29 percent rayon and 5 percent spandex finely knit jersey fabric. The fabric may be printed with a design or dyed one color. The sewn, tubular headband features a large self fabric bow at the front. The single layer blanket is lightweight and features rounded corners. The edges of the blanket are finished with overlock stitching. You state that the blanket will be offered in three sizes: 36 X 36, 42 X 42 or 30 x 40 inches, depending on the SKU. The laser engraved wooden disk, described as a birth disc is finely etched with the words Bundle of Joy! or similar sentiment but is not printed or painted. The disk is intended to be used while photographing the newborn to announce the arrival of the baby. The set is packaged together and secured by a cardboard sleeve that is printed with the words Headband Blanket & Birthdisc 3 Piece Set.
Item #3, described as a Headband, Blanket & Booties 3 Piece Set, consists of a headband, blanket and socks intended for infants ages 0-6 months. The headband and blanket are made of 66 percent polyester, 29 percent rayon and 5 percent spandex waffle knit fabric. The fabric may be printed with a design or dyed one color. The sewn, tubular headband features a large self fabric bow at the front. The single layer blanket is lightweight and features rounded corners. The edges of the blanket are finished with overlock stitching. You state the blanket will be offered in three sizes: 36 X 36, 42 X 42 or 30 x 40 inches, depending on the SKU. The yarn dyed, knit to shape ankle socks are made of 66 percent polyester, 29 percent rayon and 5 percent spandex. The socks have a rib knit top and a seam at the toe. The set is packaged together and secured by a cardboard sleeve that is printed with the words Headband, Blanket & Booties 3 Piece Set.
Item #4, described as a Headband, Blanket, Socks, Birth Disk & Rattle 5 Piece Set", is intended for infants ages 0-6 months. The headband and blanket are made of 66 percent polyester, 29 percent rayon and 5 percent spandex finely knit jersey fabric. The fabric may be printed with a design or dyed one color. The sewn, tubular headband features a large self fabric bow at the front. The single layer blanket is lightweight and features rounded corners. The edges of the blanket are finished with overlock stitching. You state that the blanket will be offered in three sizes: 36 X 36, 42 X 42 or 30 x 40 inches, depending on the SKU. The yarn dyed, knit to shape ankle socks are made of 66 percent polyester, 29 percent rayon and 5 percent spandex. The socks have a rib knit top and a seam at the toe. The round wooden birth disk is laser engraved; it is neither printed nor painted. It is finely etched with the words Welcome!; Date:; Time:; Weight:; and Length: with space to personalize with the baby's the information. The disk is intended to be used while photographing the infant to announce the arrival of the baby. The baby rattle is circular in shape and made of wood and textile. Attached to the top of a wooden ring is the stuffed textile head made to resemble a puppy, bunny, cow or sheep. The stuffed animal head is made of knit textile fabric stuffed with polyester fiber and the rattle and sewn. The rattle makes noise when shaken and is principally intended for the amusement of the infant. The set is packaged together on a metal and plastic hanger and secured to a cardboard header card with the words Headband, Blanket, Socks, Birth Disk & Rattle 5 Piece Set. The back of the card reads, Photo Ready - A Stroller Essential - The Go To' Blanket and includes product specifics and care instructions.
Item #5, described as a Hat, Blanket, Socks, Birth Disk & Rattle 5 Piece Set, is intended for infants ages 0-6 months. The hat and blanket are made of 66 percent polyester, 29 percent rayon and 5 percent spandex finely knit jersey fabric. The fabric may be printed with a design or dyed one color. The snug fitting hat features a rounded crown and bottom cuff. The single layer blanket is lightweight and features rounded corners. The edges of the blanket are finished with overlock stitching. You state that the blanket will be offered in three sizes: 36 X 36, 42 X 42 or 30 x 40 inches, depending on the SKU. The knit to shape ankle socks are made of 66 percent polyester, 29 percent rayon and 5 percent spandex. The socks have a rib knit top and a seam at the toe. The round wooden birth disk is laser engraved; it is neither printed nor painted. It is finely etched with the words Welcome!; Date:; Time:; Weight:; and Length: with space to personalize with the baby's the information. The disk is intended to be used while photographing the infant to announce the arrival of the baby. The baby rattle is circular in shape and made of wood and textile. Attached to the top of a wooden ring is a stuffed textile head made to resemble a puppy, bunny, cow or sheep. The stuffed animal head is made of knit textile fabric stuffed with polyester fiber and the rattle and sewn. The rattle makes noise when shaken and is principally intended for the amusement of the infant. The set is packaged together on a metal and plastic hanger and secured to a cardboard header card with the words Hat, Blanket, Socks, Birth Disk & Rattle 5 Piece Set. The back of the card reads, Photo Ready - A Stroller Essential - The Go To' Blanket and includes product specifics and care instructions.
In your letter, you refer to Samples #1 through #5 as baby product sets. The Explanatory Notes (ENs), which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, state in 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; and
(c) are put up in a manner suitable for sale directly to users without repacking.
The baby product sets are not considered sets for tariff classification purposes since the items are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately.
In your ruling request, you suggested the correct classification for each item covered in the sets. We agree with your classifications.
The applicable subheading for the laser engraved wooden disks, described as either Birth Disc or Birth Disk included in Items #2, #4 and #5 will be 4420.19.0000, HTSUS, which provides for Statuettes and other ornaments (of wood): Other (other than of tropical wood). The column one general rate of duty is 3.2 percent ad valorem.
The applicable subheading for the infant socks included in Items #3, #4 and #5 will be 6111.30.5050, HTSUS, which provides for babies' garments and clothing accessories, knitted or crocheted: of synthetic fibers: other: other, other: babies' socks and booties. The duty rate will be 16 percent ad valorem.
The applicable subheading for the headbands included in Items #2, #3 and #4 will be 6111.30.5070, HTSUS, which provides for Babies garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other: Other: Other. The rate of duty will be 16 percent ad valorem.
The applicable subheading for the blankets included in Items #1, #2, #3, #4 and #5 will be 6301.40.0020, HTSUS, which provides for Blankets and traveling rugs: Blankets (other than electric blankets) and traveling rugs, of synthetic fibers: Other. The rate of duty will be 8.5 percent ad valorem.
The applicable subheading for the hats included in Items #1 and #5 will be 6505.00.6030, HTSUS, which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabricwhether or not lined or trimmed: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, For babies." The rate of duty will be $.20/kg plus 7 percent ad valorem.
The applicable subheading for the rattles included in Items #1, #4 and #5 will be 9503.00.0071, 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: Under 3 years of age. The rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6505.00.6030, HTSUS, unless specifically excluded, are subject to an 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 6505.00.6030, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6111.30.5050, 6111.30.5070, 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 6111.30.5050, 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/.
Though you have not requested a marking ruling, please be advised, we have determined the submitted samples are not legally marked. Section 134.46 of the Customs Regulations (19 C.F.R. 134.46) provides:
In any case in which the words United States, or American, the letters U.S.A., any variation of such words or letters, or the name of any city or location in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced appear on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin of the article, there shall appear legibly and permanently in close proximity to such words, letters or name, and in at least a comparable size, the name of the country of origin preceded by Made in, Product of, or other words of similar meaning.
The words Designed in New York City appear in multiple locations without the country of origin in close proximity in at least a comparable size. See HQ Ruling Letter 733736 for further information.
Additionally, please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 600 Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division