CLA-2 CO:R:C:M 954180 LTO
Ms. Bettie Jo Shearer
Wholesale Supply Company, Inc.
P.O. Box 24600
Nashville, Tennessee 37202
RE: Portable Play Yard; PC 879458 affirmed; HQ 952032;
Dear Ms. Shearer:
This is in response to your letter of May 11, 1993,
requesting the classification of the Pack N Play Portable Play
Yard under the Harmonized Tariff Schedule of the United States
The article in question is the Portable Play Yard. The Play
Yard is designed to stand on the floor and function as a crib and
an enclosed play area for a baby. It is constructed of a steel
tubing frame with nylon and fabric covering on all four sides.
The corners of the Play Yard are made of plastics.
In PC 879458, dated November 6, 1992, the Play Yard was held
to be classifiable under subheading 9403.80.60, HTSUS, which
provides for furniture of materials other than metal, wood or
plastics. You contend that the article in question should be
classified under subheading 9403.20.00, HTSUS, which provides for
other metal furniture, because the metal frame imparts the Play
Yard's essential character. The corresponding rate of duty for
articles of both subheading 9403.20.00 and 9403.80.60, HTSUS, is
4% ad valorem.
Whether the essential character of the Pack N Play Portable
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Play Yard is imparted by its metal frame.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes . . . ."
The subheadings at issue are as follows:
9403 Other furniture and parts thereof
9403.20.00 Other metal furniture
* * * * * * * * * * * * *
9403.80.60 Furniture of other materials,
including cane, osier, bamboo
or similar materials . . .
The Play Yard consists of metal, fabric/nylon and plastic
(the Play Yard cannot be considered "plastic furniture" because
the plastic components of the Play Yard are minor). Thus, it is
prima facie classifiable under both subheading 9403.20.00 and
GRI 3(b) states that when goods are, prima facie,
classifiable under two or more headings, classification shall be
effected as follows:
Mixtures, composite goods consisting of different
materials or made up of different components, and
goods put up in sets for retail sale, . . . shall
be classified as if they consisted of the material
or component which gives them their essential
character, insofar as this criterion is applicable
This rule is made applicable at the subheading level by GRI 6.
Therefore, it is necessary to determine which component of the
Play Yard imparts its essential character.
In HQ 952032, dated July 6, 1992, we considered the
classification of various wrought iron and wicker seats and
furniture. The issue before us was whether the essential
character of the articles in question was imparted by the iron or
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We found that the essential character of several of the
articles was imparted by the iron components. With regard to
these articles, we stated as follows:
The wrought iron gives the furniture its support and
it makes up the majority of its weight. It is also
the most prominent feature of the pieces which have
the appearance of wrought iron with wicker 'additions.'
The wicker components, although providing some
utilitarian purpose, are mainly present for decorative
With regard to the remaining articles, we found that their
essential character was imparted by the wicker components. With
regard to these articles, we stated as follows:
These two pieces of furniture are covered with wicker,
except for the bottom feet. In appearance, they look
to be wicker furniture, unlike the [above] furniture,
which appear to be wrought iron furniture.
Turning to the present case, the most prominent feature of
the Play Yard is the nylon and fabric that covers all four sides.
While the steel frame provides its support, the Play Yard has the
appearance of nylon and fabric, not steel. With regard to the
weight, the fabric and nylon slightly exceed the metal.
Accordingly, it is our opinion that the component which provides
the Play Yard with its essential character is the nylon/fabric
The Pack N Play Portable Play Yard is classifiable under
subheading 9403.80.60, HTSUS, which provides for "[f]urniture of
other materials, including cane, osier, bamboo or similar
materials . . . [o]ther. The corresponding rate of duty for
articles of this subheading is 4% ad valorem.
PC 879458, dated November 6, 1992, is affirmed.
John Durant, Director