Wendy Shaukat, LCB, CCS
Corporate Customs Compliance
3 Glenlake Parkway
Atlanta, GA 30328
RE: The tariff classification of a Pack-N-Play Sports “portable playard” from China.
Dear Ms. Shaukat:
In your letter dated January 10, 2014, on behalf of Graco Baby Products, you requested a tariff classification ruling. Illustrative literature was provided. No breakdown by weight and cost of the materials was provided.
The GRACO®, Pack-N-Play Sport portable playard is a portable enclosed play yard for babies and toddlers that can be used indoors or outdoors. The floor or ground standing, Pack-N-Play Sport portable playard consists of an ultra-lightweight aluminum frame, 150 D Polyester and mesh panels, a zippered door, and a removable and adjustable canopy. The attachment of the mesh panels to the aluminum frame, accented with the 150 D Polyester, forms a hexagon shaped play yard. This item measures 45 inches wide by 50.5 inches deep, has a height of 27 inches high without the canopy or 45 inches high with the canopy, and weighs 11.64 pounds.
The Pack-N-Play Sport portable playard is composed of different components (for example, aluminum and textile materials), and is considered a composite good. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), at 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.
Observation of the photos indicate that the mesh panels that are attached to the aluminum frame allow for the functionality of the Pack-N-Play Sport portable playard, which is to provide a safe and secure playing and resting area for babies and toddlers. The 150 D Polyester fabric appears to accent the play yard and its canopy. Further, the mesh panels provide a breathable enclosed environment allowing for the safety of the babies and toddlers playing or resting within the play yard. In this case, we find that the mesh panels impart the essential character to the Pack-N-Play Sport portable playard.
The applicable subheading for the Pack-N-Play Sport portable playard will be 9403.89.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: Other; Household.” The rate of duty will be free.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Neil H. Levy at (646) 733-3036.
Gwenn Klein Kirschner
National Commodity Specialist Division