CLA-2-94:OT:RR:NC:N4:433
Karen Miranda
WECARGO TECHNOLOGIES INC
12211 W Marsham Circle
Houston, TX 77066
RE: The tariff classification, country of origin, and marking of a baby walker.
Dear Ms. Miranda:
In your letter dated May 1, 2021, you requested a binding tariff classification, country of origin, and marking ruling. In lieu of samples, illustrative literature, a product description, manufacturing process, and a marking label were provided.
Kool Baby item A-818 identified as the “Baby Walker,” is a high back polyester padded child seat. The seat is mounted to a plastic upper tier and a plastic lower tier base that is affixed to a gliding 5 position height adjustable metal frame. The high back seat contains leg openings to encourage walking. The upper tier plastic base contains a removable complementary tray and an interactive toy box. The toy box is incidental to the main function of the baby walker which is to serve as a seat for a child. The lower tier plastic base is fitted with swivel wheels and brakes. The baby walker dimensions are 23” in length, 27” in width, 18” in height, and is intended for ages 6 to 18 months. The baby walker collapses for travel or storage and is designed for placing on the floor or ground.
A toy is an article “designed for the amusement of children or adults.” An infant walker is not designed for amusement but rather to hold a child in an upright position to encourage walking. Therefore, the walker is not a toy and is not classified in Chapter 95, Harmonized Tariff Schedule of the United States, (HTSUS).
The applicable subheading for the subject merchandise will be 9401.79.0002, HTSUS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other: Infant walkers.” The rate of duty will be free.
Per your submission, the subject merchandise will be manufactured entirely in China and will be marked with a Spanish language marking label. The items will be exported to a distribution center located in Mexico. At the Mexican distribution center, the shipment will be split and relabeled. For the portion of the shipment destined for the Mexican consumer market, the items will retain a Spanish language marking label. For the shipment portion destined for the United States consumer market, the importer intends to affix an English language marking label on top of the Spanish language marking label. After placement of the English language marking label, the subject merchandise will be exported to the United States.
Country of Origin
Section 134.1(b), Customs Regulations (19 C.F.R. § 134.1(b)) defines “country of origin” as the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the “country of origin.” A substantial transformation occurs when articles lose their identity and become articles having a new name, character, or use.
Per your submission, the material components of the “Baby Walker” are sourced, manufactured, and packed entirely in China. In view of these facts, the country of origin of the Baby Walker is conferred in China.
Marking
Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted by law, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article.
Part 134, Customs Regulations ( 19 C.F.R. § Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Pursuant to 19 C.F.R. § Section 134.1(b), the country of origin is the country of manufacture, production or growth of any article of foreign origin entering the U.S. Section 134.1(d) defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported.
You submitted photographs of an English language marking label for the U.S. consumer market that will be placed over the Spanish language marking label and inquire whether the labeling will meet CBP marking requirements. The label dimensions are 12” x 20” and is indelible and permanent. However, the print size is not known. The print size may require an increase to ensure it is legible. The label identifies the seat brand, model number, color, weight, and product dimensions. The label also identifies the name and address of the U.S. importer. Below the U.S. address and in close proximity is the phrase “MADE IN CHINA.” The font appears bolded. The proposed marking and label will meet the statutory requirements of 19 C.F.R. § Part 134.
Trade Remedy
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9401.79.0002, HTSUS, unless specifically excluded, are subject to an 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 9401.79.0002, HTSUS, listed above.
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 trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, 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).
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 C.F.R. § 177.9(b)(1). In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 C.F.R. § 177.2.
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