CLA-2-94:OT:RR:NC:N4:433
Daniel J. Meylor
Customs Administration Manager
Carmichael International Service
533 Glendale Blvd.
Los Angeles, CA 90026
RE: The tariff classification of a CribShield®, mesh liner from China.
Dear Mr. Meylor:
In your letter dated August 20, 2012, on behalf of Breathable Baby, LLC, you requested a tariff classification ruling. Illustrative literature was provided.
The item is the CribShield®, full coverage mesh liner. This liner is made of 100% polyester mesh, and is used inside of a crib to provide protection for an infant against entanglement, injury and suffocation.
In the opinion of the National Import Specialist (NIS-433), we find that the CribShield®, full coverage mesh liner, serves no function or purpose independent of being used with a standard slatted or convertible crib, having no solid panels, and therefore performs an integral need associated with the crib. Consistent with New York Ruling, NY F85463 dated April 17, 2000, in which a “Cribshield System” was held to be classified in subheading 9403.90 of the Harmonized Tariff Schedule of the Schedule (HTSUS), parts of furniture, the merchandise concerned will also be classified as parts of furniture.
The applicable subheading for the CribShield®, full coverage mesh liner, will be 9403.90.6005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Of textile material, except cotton: For toddler beds, cribs, bassinets and cradles.” 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,
Thomas J. Russo
Director
National Commodity Specialist Division