CLA-2-95:OT:RR:NC:N4:424
Ms. Laurel T. Scapicchio
BJ’s Wholesale Club, Inc.
25 Research Drive
Westborough, MA 01581
RE: The tariff classification of the “58 Piece Playtime Foam Bumper Gelli Mat” from China
Dear Ms. Scapicchio:
In your letter submitted on February 12, 2021, you requested a tariff classification ruling.
Photographs and a description of the “58 Piece Playtime Foam Bumper Gelli Mat,” item number 264975, have been submitted with your inquiry.
The “58 Piece Playtime Foam Bumper Gelli Mat,” is designed to provide a space for babies and toddlers to play and learn with colors, pop out numbers and sea creature shapes. The item is comprised of 16 tiles, 16 edges, 22 pop out shapes and 4 corners measuring overall 57.5” x 57.5” x 12mm thick, and weighing 5.46 pounds. The mat can be assembled in either a “Bumper” or a “Flat” layout. The “Bumper” layout is created by linking the edge pieces in an upright position to create a barrier around the perimeter of the mat providing a confined play space. The tiles are designed with specially cut edges that interlock like pieces in a puzzle and can be played with individually or when joined together. Children will derive amusement, and exercise manual dexterity, as they pull out and re-insert the various shapes found within the center of each tile. The play puzzle mat is composed of water resistant EVA (ethylene-vinyl acetate copolymer foam) and is offered in a gray monochromatic or bright pastel color scheme. The product will be imported and sold in a clear vinyl case with a zipper closure that is sized to hold the tiles. The “58 Piece Playtime Foam Bumper Gelli Mat,” is principally designed for the amusement of children under 3 years of age.
The applicable subheading for the “58 Piece Playtime Foam Bumper Gelli Mat” will be 9503.00.0071, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: Under 3 years of age.” 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 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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division