CLA-2-49:OT:RR: NC:4:434
Beth Morris
Rogers and Brown Customs Brokers, Inc.
9550 Hamburg Road
Ladson, South Carolina 29456
RE: The tariff classification of baby journals and conversation cards from China.
Dear Ms. Morris:
In your letter, dated May 25, 2022, you requested a tariff classification ruling on behalf of your client, Bella Tunno, LLC. In lieu of samples, detailed descriptions and photos of five items were submitted for our review.
Item 1, ID-8529, is a “Baby Journal” used to record a baby’s development. The journal is ring-bound, with 152 lined pages and an elastic loop closure. Tabbed dividers separate the journal into five sections labeled “Firsts,” “Milestones,” “Stats,” “Memories,” and “Quotes.” Each lined page is left open for the parent to write in free-form, whatever information they feel is important. The journal measures approximately 8.38” x 5.58”.
Item 2, ID-8530, the “Belly Talk Cards” are a set of flashcards with six categories to spark conversations between expectant parents, including topics such as, “Favorite Things” and “Passions and Hobbies.” The cards each measure approximately 3.5” x 5” and are packaged together for retail sale. They are printed on paper via offset lithography.
Item 3, ID-8531, the “Parent Talk Cards” are a packaged set of flashcards with nine discussion categories to help facilitate conversations on important topics between expectant parents and “prepare for parenthood.” The 50 cards measure approximately 3.5” x 5” and are printed on paper via offset lithography.
Item 4, ID-8532, the “Tot Tracker” is a ring-bound book with elastic loop closure that contains pages for tracking a baby’s daily life. Each page has a space for the date at the top and six labeled areas for listing that day’s information. The categories are “feedings,” “diapers” (including spaces for the time of diaper changes and a description of the diaper contents), “sleep patterns” (with lines labeled for awake and asleep times), “medication” (including time and description lines), “needs,” and “notes.”
Item 5, the “Parent Prep Kit,” consists of a set of “Parent Talk Cards,” a “Tot Tracker,” and “Baby Journal” sold together as a boxed set.
Whether the “Baby Journal” and the “Tot Tracker” are considered “diaries” under the Harmonized Tariff Schedule of the United States (HTSUS) in subheading 4820.10.2010 hinges, in part, on previous court decisions. Per Mead Corp. v. United States (No. 98-1569, decided March 8, 2002), “Diaries must provide sufficient space to record a detailed retrospective of events, observations, thoughts or feelings.” The pages in the “Baby Journal” do provide sufficient space for such records. The “Tot Tracker” does not, as its pages are designated for very specific and limited information.
Therefore, the applicable subheading for item 1, the “Baby Journal,” will be 4820.10.2010, HTSUS, which provides for “Diaries and address books.” The rate of duty will be Free.
The applicable subheading for items 2 and 3, the “Belly Talk Cards” and “Parent Talk Cards,” will be 4911.99.6000, HTSUS, which provides for “Other printed matter:… Other: Other: Other: Printed on paper in whole or in part by a lithographic process.” The rate of duty will be Free.
The applicable subheading for item 4, “The Tot Tracker,” will be 4820.10.4000, HTSUS, which provides for “Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Other.” The rate of duty will be Free.
Item 5, the “Parent Prep Kit” qualifies as a set for customs purposes under the General Rules of Interpretation (GRIs). GRI 3(b) reads: “(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.” In this case, none of the components of the “Parent Prep Kit” gives the set its essential character, so we must continue to GRI 3(c), which states: “(c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.” The conversation cards’ heading occurs last in numerical order. Therefore, the set will be classified under heading 4911, HTSUS.
The applicable subheading for item 5, the “Parent Prep Kit,” will be 4911.99.6000, HTSUS, which provides for “Other printed matter:… Other: Other: Other: Printed on paper in whole or in part by a lithographic process.” 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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4911.99.6000, 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, 9903.88.15, in addition to subheading 4911.99.6000, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 4820.10.2010 and 4820.10.4000, 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, 9903.88.03, in addition to subheadings 4820.10.2010 and 4820.10.4000, 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.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division