CLA-2-63:OT:RR:NC:N3:349
TARIFF NO. : 4819.10.0040; 6301.30.0020; 6302.21.5020
Mr. Reinaldo Rodriquez
Customs & Trade Services, Inc.
5900 N.W. 97th Avenue, Suites C7 and C8
Doral, FL 33178
RE: The tariff classification of infant crib set and cradle blanket from Italy
Dear Mr. Rodriguez:
In your letter dated October 25, 2018, you requested a tariff classification ruling on behalf of your client, Donisa Baby LLC. The submitted samples will be returned to you, as requested.
Item 2/558C D01, which you identify as a “Cradle Blanket,” is an infant’s blanket. The blanket is made from 100 percent cotton knit fabric and measures approximately 29 x 34 inches. The face of the blanket is appliqued and embroidered with hot air balloons and clouds. The blanket may be prepackaged in a retail cardboard box at time of importation or may be imported, folded, inside a plastic bag, not packaged for retail sale. In this case, the flat and folded cardboard boxes would be imported in the same shipment and the blankets would be inserted into the retail containers after importation. You state, occassionally, there may be more cardboard boxes than blankets in the shipment.
Item 3/400, which you identify as a “Newborn Crib Sheet Set,” is comprised of a fitted sheet, flat sheet, and pillow sham. All of the components are made from 100 percent cotton, unnapped, woven fabric and have finished edges. An approximately 2 inch wide piece of woven printed fabric is sewn to the bottom edge of the flat sheet. The bottom edge of the printed fabric is scalloped and finished with grey and white stitching creating a wavy design. The body of the flat sheet is appliqued and embroidered with three bunnies. The fitted sheet is elasticized at the ends. The pillow sham measures approximately 15 x 10 inches. The back contains an overlapping slit opening. One edge of the sham features the same grey and white stitching as the flat sheet. All of the components are packaged in a retail box at time of importation.
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:
(a) 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 or carry out a specific activity;
(c) are put up in a manner suitable for sale directly to users
without repacking.
The Newborn Crib Sheet Set meets the qualifications of “goods put up in sets for retail sale." The essential character of the set is imparted by the decorative flat sheet.
With respect to the folded boxes imported with item 2/558C D01, we note that General Rule of Interpretation (GRI) 5(b), HTSUS, states that "[i]n addition to the foregoing provision, the following rules shall apply in respect of the goods referred to therein:...
Subject to the provision of rule 5(a) above, packing materials and packing containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when
such packing materials or packing containers are clearly suitable for repetitive use.
Webster’s New World Dictionary defines “therein” as “in or into that place, time, or thing. “ Webster’s New World Dictionary 1388 (3d College ed. 1988). The plain meaning of the term packing containers entered with the goods therein can be none other than requiring that the packing container house the goods that are being imported. If CBP rules that the “empty” retail boxes are packing containers, we would be rendering the word “therein” meaningless, thereby, failing to give GRI 5 (b) its full force and effect. It is evident from the plain meaning of GRI 5 (b), HTSUS, that the intent of Congress was to classify packing containers in the same classification as the goods that are shipped inside of them. As a result, if the boxes are imported folded, flat and empty, they will be classified separately.
The applicable subheading for the Cradle Blanket will be 6301.30.0020, HTSUS, which provides for “Blankets and traveling rugs: Blankets (other than electric blankets) and traveling rugs, of cotton: Other.” The rate of duty will be 8.4 percent ad valorem.
The applicable subheading for the Newborn Crib set will be 6302.21.5020, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen, printed: Of cotton: Containing any embroidery, lace, braid, edging, trimming, piping or applique work: Not napped: Sheets.” The rate of duty will be 20.9 percent ad valorem.
The applicable subheading for the corrugated paperboard boxes, imported flat, will be 4819.10.0040, HTSUS, which provides for “Cartons, boxes, cases, bags and other packing containers of paper, paperboard, cellulose wadding or webs of cellulose fibers…: Cartons, boxes and cases, of corrugated paper or paperboard: 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 the World Wide Web at https://hts.usitc.gov/current.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division