CLA-2-94:OT:RR:NC:N4:433
Robert Walsh
Sport Diversions Company Limited
1120 South Walton Boulevard, Suite 136
Bentonville, AR 72712
RE: The tariff classification of a mat, pillow, pillow case, book, and a backpack from China.
Dear Mr. Walsh:
In your letter dated November 20, 2018, you requested a tariff classification ruling. Illustrative literature, a product description, and samples were provided for review.
Sport Diversions Co. Ltd., item, the “Children’s Educational Knapsack,” is comprised of an activity mat, pillow cover, pillow, book, and a backpack that will be imported and sold together. The activity mat is constructed of a 100% woven polyester top and bottom layer, 100% quilted polyester batting, measures approximately 38” x 52” inches, and has a half zipper chain. The top layer is digitally printed with alphabet letters and animals. The pillow cover is constructed of 100% polyester, measures approximately 10” x 12” inches, has an overlapping flap closure on the back and a half of a zipper chain along the top edge that allows it to be joined to the activity mat. The pillow cover front is also digitally printed. The pillow is constructed of 100% polyester and measures approximately 10” x 12” inches. The book is 32 pages and contain the alphabet letters A-Z, each letter with a corresponding animal and educational phrase. The backpack is constructed of man-made textile material. It is designed to provide storage, protection, portability, and organization to personal effects during travel. The exterior features one zippered pocket, two open side pockets, a drawstring closure, and a flap closure. The back of the pack has two straps that allow the user to wear it over the shoulders and on the back.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term “goods put up in sets for retail sale” shall be taken to mean 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; and (c) are put up in a manner suitable for sale directly to end users without repacking (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character.
The “Children’s Educational Knapsack,” satisfies requirements (a) and (c), but it does not satisfy requirement (b). The activity mat, pillow cover, and pillow can be said to meet a particular need or activity – that of sleeping. However, the book and backpack are not needed during sleep. The book and backpack are associated with separate needs and activities – that of reading and travel. As a whole, these items suggest no particular need or specific activity. Having failed as a set with no essential character, the items must be classified separately.
The applicable subheading for the activity mat will be 9404.90.8522, HTSUS, which provides for “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Other.” The rate of duty will be 12.8% ad valorem.
The applicable subheading for the pillow will be 9404.90.2000, HTSUS, which provides for “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Other.” The rate of duty will be 6% ad valorem.
The applicable subheading for the pillow cover will be 6304.93.0000, HTSUS, which provides for “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of synthetic fibers.” The rate of duty will be 9.3% ad valorem.
The applicable subheading for the alphabet book will be 4903.00.0000, HTSUS, which provides for “Children’s picture, drawing or coloring books.” The rate of duty will be free.
The applicable subheading for the backpack will be 4202.92.3120, HTSUS, which provides for “Travel, sports, and similar bags, with outer surface of textile materials, of man-made fibers, backpacks.” The general rate of duty is 17.6% ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 4202.92.3120, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4202.92.3120, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division