OT:RR:CTF:FTM H334540 TSM
Mr. Stuart Eldridge
Dolliff & Co., Inc.
128 Eastern Ave
Chelsea, MA 02150
Re: Tariff Classification of Children’s Mats
Dear Mr. Eldridge:
This letter is in response to your request, on behalf of Berkshire Blanket Incorporated
(“Requestor” or “BBI”), dated August 22, 2023, for a binding ruling regarding the tariff
classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) of certain
children’s mats. Your request was forwarded by the National Commodity Specialist Division to
this office for a response.
FACTS:
At issue in this request for a ruling are two children’s mats. The first mat, described as a
“cloud character playmat,” is shaped as a cloud with a face featuring appliques for the eyes and
mouth. This mat’s size is 40” W x 27” H at the longest points of its irregular shape. The mat is
constructed of three layers: cream colored plush knit pile fabric (top layer), fiberfill (middle
layer), and gray colored plush knit pile fabric (bottom layer). The composition of this mat is
100% polyester. A border, approximately four inches wide, is sewn around the perimeter using
two layers of the gray bottom fabric. The border is densely stuffed with fiberfill and is tubular
shaped and raised. Two black round appliqued “eyes” and an embroidered black “mouth” are
applied to the center of the cream fabric to create a smiling face. The playmat is intended to be
placed on the floor or other surface for a baby to lay on.
The second mat, identified as style number 23FMM01 and described as a “floormat,” is a
six-sided quilted mat. The mat consists of three layers quilted together: short pile printed knitted
fabric (top layer), thin polyester fill (middle layer), and solid beige woven fabric (bottom layer).
The composition of this mat is 100% polyester. A strip of the top layer fabric is used as binding
to finish the edges. The top fabric has a woodland animal and forest printed motif. The bottom
layer is covered with anti-slip silicone dots. The mat’s size is 44” W x 50½” H, with each side of
the mat measuring approximately 25” to 27”. The floormat is designed to be used on the floor as
a comfortable surface for an infant to play on.
Samples of both styles of the children’s mats at issue were examined by this office. Upon
examination, it was confirmed that both mats, each consisting of three layers, were assembled by
sewing.
ISSUE:
What is the tariff classification of the children’s mats at issue?
LAW AND ANALYSIS:
Classification under the HTSUS is determined 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. In the event that 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 GRIs 2 through 6 may then be
applied in order.
The HTSUS provisions under consideration are as follows:
5705 Other carpets and other textile floor coverings, whether or not made up
* * *
6307 Other made up articles, including dress patterns
* * *
9503 Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other
toys; reduced-scale (“scale”) models and similar recreational models, working or not;
puzzles of all kinds; parts and accessories thereof
* * *
Note 7 to Section XI provides as follows:
For the purposes of this section, the expression “made up” means:
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(a) Cut otherwise than into squares or rectangles;
(b) Produced in the finished state, ready for use (or merely needing separation by
cutting dividing threads) without sewing or other working (for example,
certain dusters, towels, tablecloths, scarf squares, blankets);
(c) Cut to size and with at least one heat-sealed edge with a visibly tapered or
compressed border and the other edges treated as described in any other
subparagraph of this note, but excluding fabrics the cut edges of which have
been prevented from unraveling by hot cutting or by other simple means;
(d) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but
excluding fabrics the cut edges of which have been prevented from unraveling
by whipping or by other simple means;
(e) Cut to size and having undergone a process of drawn thread work;
(f) Assembled by sewing, gumming or otherwise (other than piece goods
consisting of two or more lengths of identical material joined end to end and
piece goods composed of two or more textiles assembled in layers, whether or
not padded); or
(g) Knitted or crocheted to shape, whether presented as separate items or in the
form of a number of items in the length.
* * *
Note 1 to Chapter 63 provides as follows:
Subchapter 1 11 applies only to made up articles, of any textile fabric.
* * *
Note 1 to Chapter 57, HTSUS, provides as follows:
For the purposes of this chapter, the term “carpets and other textile floor coverings”
means floor coverings in which textile materials serve as the exposed surface of the
article when in use and includes articles having the characteristics of textile floor
coverings but intended for use for other purposes.
* * *
1
Chapter 63 is divided into three subchapters. Subchapter 1 covers headings 6301-6307, HTSUS.
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Note 1 to Chapter 95, HTSUS, provides in pertinent part the following:
This chapter does not cover:
(x) Tableware, kitchenware, toilet articles, carpets and other textile floor coverings,
apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles
having a utilitarian function (classified according to their constituent material).
* * *
In understanding the language of the HTSUS, the Explanatory Notes (“ENs”) of the
Harmonized Commodity Description and Coding System may be utilized. The ENs, although
neither dispositive nor legally binding, provide a commentary on the scope of each heading, and
are generally indicative of the proper interpretation of the Harmonized System at the
international level. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
* * *
EN to Chapter 57 provides, in pertinent part:
GENERAL
This Chapter covers carpets and other textile floor coverings in which textile materials
serve as the exposed surface of the article when in use. It includes articles having the
characteristics of textile floor coverings (e.g., thickness, stiffness and strength) but
intended for use for other purposes (for example, as wall hangings or table covers or for
other furnishing purposes).
The above products are classified in this Chapter whether made up (i.e., made directly to
size, hemmed, lined, fringed, assembled, etc.), in the form of carpet squares, beside rugs,
hearth rugs, or in the form of carpeting for installation in rooms, corridors, passages or
stairs, in the length for cutting and making up.
* * *
EN 57.05 provides, in pertinent part:
This heading covers carpets and textile floor coverings, other than those covered by a
more specific heading of this Chapter.
* * *
EN to Chapter 63 provides in pertinent part:
GENERAL
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This Chapter includes:
(1) Under headings 63.01 to 63.07 (sub-Chapter I) made up textile articles of any textile
fabric (woven or knitted fabric, felt, nonwovens, etc.) which are not more specifically
described in other Chapters of Section XI or elsewhere in the Nomenclature. (The
expression “made up textile articles” means articles made up in the sense defined in
Note 7 to Section XI (see also Part (II) of the General Explanatory Note to Section
XI.)
* * *
EN 95.03, HTSUS, provides, in pertinent part:
(D) Other toys.
This group covers toys intended essentially for the amusement of persons (children
or adults). However, toys which, on account of their design, shape or constituent
material, are identifiable as intended exclusively for animals, e.g., pets, do not fall in
this heading, but are classified in their own appropriate heading. This group
includes:
* * *
These include:
(i) Toys representing animals or non-human creatures even if possessing
predominantly human physical characteristics (e.g., angels, robots, devils,
monsters), including those for use in marionette shows.
(ii) Toy pistols and guns.
(iii) Constructional toys (construction sets, building blocks, etc.).
(iv) Toy vehicles (other than those of group A), trains (whether or not electric),
aircraft, boats, etc., and their accessories (e.g., railway tracks, signals).
(v) Toys designed to be ridden by children but not mounted on wheels, e.g.,
rocking horses.
(vi) Non-electric toy motors, toy steam engines, etc.
(vii) Toy balloons and toy kites.
(viii) Tin soldiers and the like, and toy armaments.
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(ix) Toy sports equipment, whether or not in sets (e.g., golf sets, tennis sets,
archery sets, billiard sets; baseball bats, cricket bats, hockey sticks).
(x) Toy tools and implements; children’s wheelbarrows.
(xi) Toy cinematographs, magic lanterns, etc.; toy spectacles.
(xii) Toy musical instruments (pianos, trumpets, drums, gramophones, mouth
organs, accordions, xylophones, musical boxes, etc.).
(xiii) Dolls’ houses and furniture, including bedding.
(xiv) Toy tableware and other toy household articles; toy shops and the like,
farmyard sets, etc.
(xv) Toy counting frames (abaci).
(xvi) Toy sewing machines.
(xvii) Toy clocks and watches.
(xviii) Educational toys (e.g., toy chemistry, printing, sewing and knitting sets).
(xix) Hoops, skipping ropes (other than those of heading 95.06), diabolo spools
and sticks, spinning and humming tops, balls (other than balls of heading
95.04 or 95.06).
(xx) Books or sheets consisting essentially of pictures, toys or models, for cutting
out and assembly; also books containing "stand-up" or movable figures
provided they have the essential character of toys (see the Explanatory Note
to heading 49.03).
(xxi) Toy marbles (e.g., veined glass marbles put up in any form, or glass balls of
any kind put up in packets for the amusement of children).
(xxii) Toy money boxes; babies’ rattles, jack-in-the-boxes; toy theatres with or
without figures, etc.
(xxiii) Play tents for use by children indoors or outdoors.
Certain of the above articles (toy arms, tools, gardening sets, tin soldiers, etc.) are
often put up in sets.
Certain toys (e.g., electric irons, sewing machines, musical instruments, etc.) may
be capable of a limited “use”; but they are generally distinguishable by their size
and limited capacity from real sewing machines, etc.
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* * *
In the ruling request, BBI inquired whether the children’s mats at issue are classifiable
under heading 9503, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar
wheeled toys; dolls’ carriages; dolls, other toys; reduced-scale (“scale”) models and similar
recreational models, working or not; puzzles of all kinds; parts and accessories thereof,” or,
alternatively, under heading 5705, HTSUS, which provides for “Other carpets and other textile
floor coverings, whether or not made up.”
To examine whether the subject children’s mats are toys classified under heading 9503,
HTSUS, we refer to Note 1(x) to Chapter 95, which provides in relevant part that articles having
a utilitarian function are not classified in Chapter 95, HTSUS. In addition, we refer to EN 95.03,
which provides, in relevant part, that “[t]his group covers toys intended essentially for the
amusement of persons (children or adults).” Moreover, we note that the term “toy” has also been
considered by the courts. Thus, in United States v. Topps Chewing Gum, Inc., 58 C.C.P.A. 157,
CAD 1022 (1971), the court defined “toy” as “any article chiefly used for the amusement of
children or adults.” In Minnetonka Brands v. United States, 110 F. Supp. 2d 1020
(Ct. Intl. Trade 2000), the court held that “an object is a toy only if it is designed and used for
amusement, diversion or play, rather than practicality.” With regard to articles that are both
amusing and functional, in Ideal Toy Corp. v. United States, 78 Cust. Ct. 28 (1977), the court
stated that “when amusement and utility become locked in controversy, the question becomes
one of determining whether amusement is incidental to the utilitarian purpose, or whether the
utility purpose is incidental to the amusement.” Thus, not all merchandise that provides
amusement is properly classified in a toy provision. See also HQ H040737, dated July 23, 2009.
Consistent with Note 1(x) to Chapter 95, EN 95.03, and the above-referenced court
decisions, articles having a utilitarian function are not classified as toys, which are intended
essentially for amusement. In the present case, although the children’s mats at issue are amusing
because one mat is shaped as a cloud with a face displaying appliques for the eyes and mouth,
and the other mat is six-sided and features a woodland animal and forest printed motif, we find
the amusement to be incidental to the mats’ primary purpose, which is utilitarian. This
determination is based on the fact that both mats are primarily designed to be placed on the floor
or other surface to provide an area for a baby to lay or play on, which is a functional or utilitarian
quality, rather than the mats themselves acting as objects of amusement to be played with. As a
result, the mats cannot be classified in heading 9503, HTSUS. In this regard, we also note that
while the requestor cites NY K87129, dated July 1, 2004, in support of the claim that the
children’s mats at issue are classified under heading 9503, HTSUS, we disagree. While the
playmat at issue in NY K87129 was intended primarily for amusement, because it featured a
head and legs extending from the body and was described as extremely huggable due to the plush
fabric and play appeal, the playmats at issue do not have similar features are not easily huggable.
Moreover, one of the subject playmats is covered with anti-slip silicone dots on the bottom,
further evidencing its utilitarian use.
The determination that the mats at issue cannot be classified in heading 9503, HTSUS, is
consistent with multiple CBP rulings in which items with a utilitarian function have consistently
been precluded from classification in Chapter 95, HTSUS. See HQ H264771, dated July 28,
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2016 (precluding bottle toppers depicting the heads of children’s characters from classification in
heading 9503, HTSUS, because of their utilitarian function). See also NY N248810, dated
January 13, 2014 (precluding a handbag design kit from classification in heading 9503, HTSUS,
because of its utilitarian function); NY N219280, dated June 25, 2012 (precluding classification
of novelty tote bags from Chapter 95, HTSUS, because of their utilitarian function); NY
N141795, dated February 2, 2011 (precluding a novelty travel bag from classification in Chapter
95, HTSUS, because of its utilitarian function); NY N138557, dated January 7, 2011 (precluding
children’s novelty handbags from classification in Chapter 95, HTSUS, because of their
utilitarian function).
In addition, we note that the U.S. Court of International Trade (“CIT”) has provided
factors to apply when determining whether merchandise falls within a particular class or kind.
The factors, relevant here, include: (1) the general physical characteristics of the merchandise;
(2) the channels, class or kind of trade in which the merchandise moves (where the merchandise
is sold); (3) the expectation of the ultimate purchasers; (4) the environment of the sale (i.e.,
accompanying accessories and marketing); (5) usage, if any, in the same manner as merchandise
which defines the class. See United States v. Carborundum Company, 63 CCPA 98, C.A.D.
1172, 536 F. 2d 373 (1976), cert. denied, 429 U.S. 979 (hereinafter Carborundum). As applied to
the children’s mats at issue, an analysis of the Carborundum factors further supports the
conclusion that the primary purpose of the children’s mats at issue is utilitarian, not amusement.
In terms of the physical characteristics, the mats are principally designed for providing a surface
to lay or play on. Review of other factors such as the environment of sale, the manner in which
the mats are marketed, advertised, and sold, also supports a finding that their primary purpose is
utilitarian. First, the mats are described as a “cloud character playmat” and a “floormat.”
Moreover, the samples examined by this office feature tags displaying the name “Berkshire
Blanket & Home Co.,” corresponding to the following website, found at
https://berkshireblanket.com/. A review of the referenced website shows that the mats will be
offered for sale among other utilitarian articles such as throws, blankets, sheets, bedding items,
and loungewear, rather than articles intended primarily for amusement. Accordingly, we find
that there is no expectation on the part of the ultimate consumers that these children’s mats are
intended for amusement. Thus, an analysis of the Carborundum factors supports the conclusion
that the children’s mats are not classified as toys in heading 9503, HTSUS.
In BBI’s ruling request, it also inquired whether the children’s mats at issue are
classifiable under heading 5705, HTSUS, which provides for “Other carpets and other textile
floor coverings, whether or not made up.” To examine classification under heading 5705,
HTSUS, we consider Note 1 to Chapter 57, HTSUS, which states that, “the term ‘carpets and
other textile flooring coverings’ means floor coverings in which textile materials serve as the
exposed surface of the article when in use and includes articles having the characteristics of
textile floor coverings but intended for use for other purposes.” The General EN to Chapter 57
explains that the “characteristics” of textile floor coverings include for example, “thickness,
stiffness and strength.”
CBP has previously stated that, as a guideline, generally, floor coverings should measure
more than four square feet “to indicate suitability for use as a floor covering.” See Headquarters
Ruling Letter (“HQ”) 952233, dated February 10, 1993 (citing HQ 951216 (March 31, 1992)
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(stating that “[a]ccording to a trade survey, as a rule of thumb, this type of upholstery fabric or
“carpeting” must measure over four square feet in area to be considered useful for its intended
purpose and to distinguish a floor covering from merchandise destined for other uses”). In
HQ 952233, we emphasized that the minimum four square feet standard was “not a hard and fast
rule,” but rather, that “[t]he size of the ‘floor’ to be covered is also a factor in determining what
minimum measurement is necessary to qualify as a floor covering.”
It follows that the subject children’s mats must meet the following criteria to be
classifiable in heading 5705, HTSUS: (1) the textile material must be the exposed surface of the
article when in use; and (2) it must have the characteristics of a textile floor covering, e.g., it
must have some level of thickness, stiffness, and strength. Moreover, the size of the floor to be
covered should be considered in making the classification determination. See HQ 952233
(discussed supra, wherein CBP discussed the size of the floor covering relative to the floor being
covered). These criteria contribute to the article’s capacity to function as a floor covering.
Upon review, we find that the children’s mats at issue meet the first criterion, because the
exposed surface of both articles is made of 100% polyester fabric. In addition, both mats have a
square foot measurement of more than four square feet, the first mat measuring 40” x 27” (which
equals 7.5 square feet) and the second mat measuring 44” x 50½” with each side of
approximately 25” to 27” (which equals 15.43 square feet). The subject children’s mats,
however, do not meet the second criterion. The mat identified as style number 23FMM01 and
described as a “floormat,” is only approximately 1/8 inch (4 millimeters) thick. The mat
described as the “cloud character playmat,” while featuring a raised border which is
approximately 2.5” thick, is itself significantly thinner, measuring approximately ½ inch thick.
However, even assuming, in arguendo, that the mats were sufficiently thick and strong to meet
the requirements related to thickness and strength, neither mat possesses the stiffness required for
floor coverings. In fact, both mats are very flexible and soft, rather than stiff. Hence, we
conclude that the mats do not have the capacity to provide the durability and safety of a floor
covering. Furthermore, the mats are intended to be used as surfaces for young children to lay or
play on, and not as floor coverings. Accordingly, the mats do not have the functionality or
characteristics of a floor covering. Therefore, we find that the subject children’s mats do not
meet the criteria for floor coverings of Chapter 57, HTSUS, and are therefore not classified
under heading 5705, HTSUS.
Based on the foregoing, we find that the children’s playmat and floormat at issue are
made-up articles of heading 6307, HTSUS, which is a basket provision covering other made-up
articles, not more accurately described in any other heading of the HTSUS. Because both mats
were assembled by sewing, we have determined that they are “made up” within the meaning of
Note 7(f) to Section XI, which provides for goods assembled by sewing, gumming or otherwise.
Specifically, the children’s playmat and floormat are classified in subheading 6307.90.98,
HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other:
Other.”
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HOLDING:
By application of GRI 1, we find that the children’s mats are classified in heading 6307,
HTSUS, and specifically in subheading 6307.90.98, HTSUS, which provides for “Other made up
articles, including dress patterns: Other: Other: Other.” The 2025 general, column one rate of
duty is 7% 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 online at:
https://hts.usitc.gov.
Please note that 19 C.F.R. § 177.9(b)(1) provides that “[e]ach ruling letter is issued on the
assumption that all of the information furnished in connection with the ruling request and
incorporated in the ruling letter, either directly, by reference, or by implication, is accurate and
complete in every material respect. The application of a ruling letter by a Customs Service field
office to the transaction to which it is purported to relate is subject to the verification of the facts
incorporated in the ruling letter, a comparison of the transaction described therein to the actual
transaction, and the satisfaction of any conditions on which the ruling was based.”
A copy of this ruling letter should be attached to the entry documents filed at the time the
goods are entered. If the documents are filed without a copy, this ruling should be brought to the
attention of the CBP officer handling the transaction.
Sincerely,
Sarah Kafka, Chief
Food, Textiles, and Marking Branch
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