CLA-2-94:OT:RR:NC:N2:233
Ms. Marsha Dawson
Graco Children’s Products, Inc.
150 Oaklands Boulevard
Exton, PA 19431
RE: The tariff classification of a baby jumper from China.
Dear Ms. Dawson:
In your letter dated January 29, 2009, you requested a tariff classification ruling.
At issue is a Baby Jumper with Musical Mat, marketed as “Jumpin’ Jive Doorway Jumper with Composin’ Toes Musical Mat.” It is composed of a padded high-back seat which attaches to the center of a plastic play tray. Attached to the sides and back of the tray are webbed nylon straps which are attached to a bouncing spring. The bouncing spring is attached to a clamping mechanism which attaches to a door frame. The jumper is designed for children who are able to hold their heads upright unassisted, up to walking age. The jumper is sold with a plastic mat equipped with a musical device triggered by the child’s foot.
The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, state in Note X to Rule 3(b) that the term "goods put up in sets for retail sale" means goods which: consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need and carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.
Because the subject baby jumper is a set for tariff purposes, and the headings or subheadings under which the various components could be classified refer to only part of the components in the set, we turn to GRI 3(b) to classify the merchandise. GRI 3(b) states, in part, that goods put up in sets for retail sale shall be classified as if consisting of the component that gives them their essential character. In other words, when presented put up together for retail sale, each component of a set will be dutiable at the rate accorded to the component of the set that imparts the essential character.
"Essential character" is the attribute which strongly marks or serves to distinguish what an article, or set, is. In considering all the factors that help determine a finding of essential character, we have concluded that in the case of the baby jumper, it is the jumper seat which provides the set with its essential character.
The applicable subheading for the baby jumper will be 9401.80.4045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: other seats: of rubber or plastics: other, other.” 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.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division