CLA-2-94:OT:RR:NC:N5:N433
Cathy Yu
Jakks Pacific
21749 Baker Parkway Walnut, CA 91789
RE: The tariff classification of a seat from China.
Dear Ms. Yu:
In your letter dated February 1, 2024, you requested a tariff classification ruling. A sample, illustrative literature, and a product description were provided. The sample will be returned.
Item 610511, the “Minnie Mouse 2-in-1 Inflatable Sofa Bed,” is an inflatable child seat. The seat contains no interior fiber fill. The seat foundation, backrest, and the armrests are constructed of 100% polyvinyl chloride (PVC) plastic encased in 89.25% polyester and 10.75% non-woven nylon printed fabric. The PVC interior shell and the exterior non-woven fabric are not a unitary whole, they are not permanently affixed to one another. Seating is provided for one or more individuals between 3 to 7 years of age. The seat dimensions approximate 26” in width, 15” in height, and 19” in depth that unfolds and extends to 42” for a child to lie on.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level.
The “Minnie Mouse 2-in-1 Inflatable Sofa Bed” is a composite good comprised of different materials (plastic, textile) that are adapted one to the other and are mutually complementary. The exterior textile fabric serves to keep the interior plastic shell free from stains and can be removed for cleaning. When inflated, the plastic interior shell becomes an identifiable seat comprised of a seat foundation, backrest, and armrests. When inflated, unfolded, and extended, the plastic materials provides an air cushion for a child to lie on. Further, the plastic material is the indispensable attribute that strongly marks or serves to distinguish the structure, core or condition of the article. The “Minnie Mouse 2-in-1 Inflatable Sofa Bed” essential character, as a whole, is imparted by the plastic material.
The applicable subheading for the subject merchandise will be 9401.80.4046, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other Seats: Of rubber or plastics: Other: Other: Other.” The rate of duty will be free.
Section 301 Trade Remedy:
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 9401.80.4046 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 9401.80.4046, 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 at https://hts.usitc.gov/current.
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 Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division