CLA-2-94:OT:RR:NC:N4:463
Grace G. Wojdat
KW International, Inc.
18655 S. Bishop Ave.
Carson, CA 90746
RE: The tariff classification of a highchair cushion and tray placemat from South Korea
Dear Ms. Wojdat:
This letter is being issued in reply to your letter dated March 21, 2023, requesting a tariff classification determination on behalf of your client, Gembebe. In lieu of samples, pictures, product descriptions, and website URLs were provided.
Per the submitted information, the subject articles are identified as the "Gembebe Waterproof Cushion Set Compatible with Stokke Trip Trapp High Chair" and the "Gembebe Silicone Tray Placemat Compatible with Stokke Trip Trapp High Chair Tray."
The "Gembebe Waterproof Cushion Set Compatible with Stokke Trip Trapp High Chair," model no. G001, is described as a 2-piece set of waterproof cushions consisting of a seat cushion and a backrest cushion. Each piece is made of a 100% cotton thermoplastic polyurethane (TPU) coated fabric encasing a 100% polyester fill. The seat cushion measures approximately 17" (L) x 14.5" (W) x 2.3" (D). The backrest cushion is smaller and approximately 0.4" thick. The fabric covers are not removable. The cushion set attaches to a highchair and comes in five prints: Little Birdie, Pink Bunny, Mint Bunny, Dino Friends, and Teddy Bear.
The "Gembebe Silicone Tray Placemat," model no. G002, is to be used with the Stokke Tripp Trapp highchair tray. The green rectangular-shaped flexible mat is made of 100% silicone. The item measures approximately 15" (L) x 13.5" (W) x 0.1" (H). The placemat is designed to be placed on the highchair tray to protect it from scratches, food spills or stains. The item is available in five other colors: yellow, pink, grey, brown and blue.
Both articles are made in South Korea. See images below:
|Waterproof Cushion Set (Dino Friends) |Tray Placemat (Sage Green) |
| | |
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
The applicable classification for the "Gembebe Waterproof Cushion Set Compatible with Stokke Trip Trapp High Chair," model no. G001, will be subheading 9404.90.1090, 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: Of cotton: Other." The general rate of duty will be 5.3% ad valorem.
The applicable subheading for the "Gembebe Silicone Tray Placemat Compatible with Stokke Trip Trapp High Chair Tray," model no. G002, will be subheading 3924.90.1050, HTSUS, which provides for "Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishings. Other." The rate of duty will be 3.3% ad valorem.
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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of Title 19 of the Code of Federal Regulations (19 C.F.R. Part 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 placemat, contact National Import Specialist Dana Giammanco at [email protected]. If you have any questions regarding the cushion, contact National Import Specialist Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division