OT:RR:CTF:CPMMA H318409 MAB
TARIFF NO: 3918.90.1000
Mr. Douglas W. Sakar
Import Manager
LE Coppersmith, Inc.
525 South Douglas Street
El Segundo, CA 90245
RE: Tariff classification of plastic foam playmat
Dear Mr. Sakar:
This is in response to your request, submitted on April 6, 2021, to the Director, National Commodity Specialist Division, Customs and Border Protection (“CBP”), on behalf of The Canadian Group (“TCG”), for a binding ruling on the classification of five models of plastic foam playmats referred to as “Funtime Gelli Mats™” under the Harmonized Tariff Schedule of the United States (“HTSUS”). Your request was forwarded to our office and received on May 6, 2021, for a reply. As we explained in our letter to you, dated March 9, 2023, this ruling addresses only one of the five playmats, Model #70939.
FACTS:
The merchandise at issue is identified as a plastic foam playmat referred to as a “Funtime Gelli Mat™” (#70939), marketed for young children ages 0-3 years old as a protective jumbo floor mat that provides additional cushioning for playing, rolling, crawling, and tumbling. It is made from 100% polyethylene foam, trimmed with a polyester binding, measures 78.75? x 59? x 0.39?, is water-resistant, non-toxic, hypoallergenic, rolls up for storage and carrying, and is reversible with different decorative repetitive designs on each side.
ISSUE:
Whether the subject plastic foam playmat is classified in heading 3918, HTSUS, as “[f]loor coverings of plastics” or in heading 3824, HTSUS, as “other household articles … of plastics”, or in heading 9404, HTSUS, as an article of “bedding and similar furnishing … of plastics.”
LAW AND ANALYSIS:
The classification of goods under the HTSUS is governed by the General Rules of Interpretation (“GRIs”). GRI 1 provides that classification 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 on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI’s 2 through 6 may then be applied in order.
The 2023 HTSUS headings under consideration are as follows:
3918 Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter:
3924 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics:
9404 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:
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Note 2(x) to chapter 39, HTSUS, provides as follows:
This chapter does not cover:
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(x) Articles of chapter 94 (for example, furniture, luminaires and lighting fittings, illuminated signs, prefabricated buildings)
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System (“HS”) at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HS and are thus useful in ascertaining the proper classification of merchandise. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
EN 39.18 states, in relevant part, as follows:
The first part of the heading covers plastics of the types normally used as floor coverings, in rolls or in the form of tiles. It should be noted that self-adhesive floor coverings are classified in this heading.
EN 39.24, specifically EN (C), defines the scope of “other household articles” by listing the following exemplars:
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(C) Other household articles such as ash trays, hot water bottles, matchbox holders, dustbins, buckets, watering cans, food storage containers, curtains, drapes, table overs and fitted furniture dust-covers (slipcovers).
The EN 94.04 states, in relevant part, as follows:
This heading covers:
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(B) Articles of bedding and similar furnishing which are sprung or stuffed or internally fitted with any material (cotton, wool, horsehair, down, synthetic fibres, etc.), or are of cellular rubber or plastics (whether or not covered with woven fabric, plastics, etc.). For example:
(1) Mattresses, including mattresses with a metal frame.
(2) Quilts and bedspreads (including counterpanes, and also quilts for baby-carriages), eiderdowns and duvets (comforters) (whether of down or any other filling), mattress-protectors (a kind of thin mattress placed between the mattress itself and the mattress support), bolsters, pillows, cushions, pouffes, etc.
(3) Sleeping bags.
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Classification within chapter 39 is subject to note 2(x) to that chapter, which excludes from chapter 39 goods that are classifiable in chapter 94, HTSUS. Therefore, if the subject article is provided for in chapter 94, it is precluded from classification in any of the provisions of chapter 39, even if it is described therein. We must, therefore, first address whether the subject merchandise is an article of “bedding and similar furnishing … of plastics” of heading 9404, HTSUS.
In your request, you suggest that the subject foam playmat should be classified in heading 9404, HTSUS. We note that heading 9404, HTSUS, is an eo nomine provision, as it provides for specific commodities by name. We also note that “playmats” is not listed in heading 9404, HTSUS, nor is it mentioned in EN 94.04. The phrase “ejusdem generis” means that “the imported merchandise possesses the essential characteristics or purposes that unite the articles enumerated eo nomine in order to be classified under the general terms,” Nissho-Iwai American Corp. v. United States, 10 CIT 154, 156 (1986). CBP therefore employs the doctrine of ejusdem generis when determining whether an item falls within the scope of heading 9404, HTSUS. In other words, for the instant playmat to be covered in heading 9404, it must be deemed sufficiently similar to the exemplars listed therein.
The physical characteristics of the instant playmat do not make it sufficiently similar to the exemplars listed in heading 9404, HTSUS, and EN 94.04, i.e., mattresses, quilts, bedspreads, counterpanes, duvets, comforters, quilts for baby carriages, mattress protectors, eiderdowns, sleeping bags, bolsters, cushions, pouffes, or pillows. Instead, the plastic foam playmat (measuring 78.75? x 59? x 0.39?) is a protective jumbo floor covering placed over existing flooring that provides soft cushioning for children ages 0-3 years old and their caretaker(s) to create a safe play area while playing, rolling, crawling, and tumbling. In sum, neither the physical characteristics of the plastic foam playmat nor your ruling submission suggest that it is bedding and similar furnishing, e.g., for use in a baby’s crib, toddler’s bed, baby stroller, car seat, or on a floor for resting, napping, or sleeping.
You suggest that the merchandise in New York Ruling Letter (“NY”) 893483, dated January 14, 1994, wherein CBP classified an infant’s playmat in subheading 9404.90.2000, HTSUSA (“Annotated”), is like the instant playmat. We do not find the classification ruling in NY 893483 to be dispositive due to the difference in size and construction between the two playmats. The instant playmat measures 78.75? x 59? x .39? whereas the infant’s playmat in NY 893483 measures approximately 27.5? x 27.5? (no depth was provided in the ruling). In addition to the size difference, the construction of the two playmats is different. The instant playmat is made from a single sheet of polyethylene foam, whereas the playmat in NY 893483 is made from a 100% polyester woven fabric filled with a 100% polyester fill. Although the playmat in NY 893483 is of unknown depth, it was found to be sufficiently cushioned to be classified as a pillow, cushion, or similar furnishing in subheading 9404.90.20, HTSUS. Thus, we are of the opinion that if the depth of the playmat in NY 893483 were only equal to that of the instant playmat (0.39? in depth), it is unlikely that it would have been found to be sufficiently cushioned to be classified as a pillow, cushion, and similar furnishing in subheading 9404.90, HTSUS.
Based on the above, we find that the instant plastic foam playmat is not classified in chapter 94, HTSUS. More specifically, it is not classified as an article of “bedding and similar furnishing … of plastics” of heading 9404, HTSUS. We therefore turn our attention to classification in chapter 39, HTSUS. The two headings under consideration are heading 3918, HTSUS, which provides for floor coverings of plastic, and heading 3924, HTSUS, which provides for household articles of plastic.
The ENs that apply to the relevant headings provide limited guidance. However, it has been CBP’s longstanding position that floor coverings of plastic are classified either in heading 3918, HTSUS, if imported in rolls or in the form of tiles, or in heading 3924, HTSUS, if imported in any other form. See, e.g., HQ H290312, dated November 27, 2018 (plastic foam mats imported in rolls measuring 46? x 93? that are placed over existing flooring for additional cushioning and support while performing tasks, exercise, or to protect existing flooring, classified in subheading 3918.90.1000, HTSUSA); HQ H270254, dated June 9, 2016 (interlocking plastic foam tiles sized 2' x 2' x 0.47? imported in sets of six or eight designed to form a mat and intended to cover floors used in a variety of household settings, including child play areas, classified in subheading 3918.90.1000, HTSUSA). Like the plastic foam mats in HQ H290312, the instant plastic foam playmat is imported in rolls, similar in size, placed over existing flooring for additional cushioning and support, and protects the existing flooring. We note, too, that in both HQ H290312 and HQ H270254, CBP rejected arguments that heading 3918, HTSUS, only covers products more durable, permanent, and resilient than the plastic foam mats at issue. CBP concluded in both rulings that defining “floor coverings” to exclude plastic mats used as floor coverings would be inconsistent with CBP’s past rulings and unwarranted by the plain language of heading 3918, HTSUS, and that the floor mats at issue were therefore properly classified in heading 3918, HTSUS.
We therefore affirm CBP’s longstanding position that floor coverings of plastic for use in the home such as carpets, rugs, mats, or tiles, are classified in heading 3918, HTSUS, if imported in rolls or in the form of tiles, whether or not they are designed for permanent fastening or adhesion to the existing floor. Similar floor coverings in any form other than rolls or tiles are classified in heading 3924, HTSUS. Accordingly, the instant plastic foam playmat referred to as a “Funtime Gelli Mat™” (#70939), is properly classified in heading 3918, HTSUS.
HOLDING:
By application of GRIs 1 and 6, the plastic foam playmat (#70939) is classified in heading 3918, HTSUS, specifically in subheading 3918.90.1000, HTSUSA, which provides for “Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles …: Of other plastics: Floor coverings.” The 2023 column one, general rate of duty is 5.3% ad valorem.
Pursuant to U.S. note 20 to subchapter III, chapter 99, HTSUS, products of China classified in subheading 3918.90.10, HTSUS, unless specifically excluded, are subject to an additional 25% 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 3918.90.10, 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 online at https://hts.usitc.gov/current.
Sincerely,
Andrew Langreich, Chief
Chemicals, Petroleum, Metals and Miscellaneous Articles Branch