CLA-2-94:OT:RR:NC:N4:433
Jennifer Washicko
ECR4Kids
4370 Jutland Drive
San Diego, California 92117
RE: The tariff classification of a changing station from China.
Dear Ms. Washicko:
On November 13, 2019, you submitted a ruling request. In lieu of samples, illustrative literature and a product description were provided for review.
Item 1, identified as the “Horizontal Diaper Changing Station,” is a high-density polyethylene (HDPE) plastic, folding single shelf, wall-mounted table measuring approximately 18” in length, 35” in width, 3” in depth, and has a weight capacity of 250 lbs. You state, “The Horizontal Diaper Changing Station is used by parents, guardians, teachers, or other care givers to change a child’s diaper and provides a safe solution for all baby changing needs.” The table is designed for infants and toddlers and will be used in commercial restrooms, daycares, preschools or homes. The table includes a safety strap to secure a child during the changing process.
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. The HTSUS, Chapter 94, Legal Note 2, 2(a), and 2(b) provides: “articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground. The following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other:
2(a) Cupboards, bookcases, other shelved furniture (including single shelves presented with
supports for fixing them to the wall) and unit furniture.
2(b) Seats and Beds.”
The wall-mounted table unfolds, creating a single shelf. Infants whom are unable to sit can lie down safely and securely allowing parents to tend to them. The “Horizontal Diaper Changing Station” falls within the construct of Chapter 94, Legal Note 2, 2(a), and 2(b).
The wall-mounted table is a composite good comprised of different components (metal, textile, plastic). The mounting brackets and assembly hardware are constructed of electroplated steel metal. The child safety strap is constructed of nylon textile. The wall mounts, table surface, and caps constructed of HDPE blow molded plastics are the components that permit the article to function as a wall-mounted table. The essential character of the “Horizontal Diaper Changing Station” as a whole is imparted by the plastic component.
The applicable subheading for the subject merchandise if made of reinforced or laminated plastics will be, 9403.70.4015, HTSUS, which provides for “Other furniture and parts thereof: Furniture of plastics: Of reinforced or laminated plastics: Other household.” The rate of duty will be free.
The applicable subheading for the subject merchandise if not made of reinforced or laminated plastics will be, 9403.70.8015, HTSUS, which provides for “Other furniture and parts thereof: Furniture of plastics: Other: Other household.” The rate of duty will be free.
Products of China classified under subheading 9403.70.4015 and 9403.70.8015, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.04, in addition to subheading 9403.70.4015 and 9403.70.8015, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.
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 Section 301 trade remedy, 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.
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