CLA-2-94:OT:RR:NC:N4:463
Rob Huff
Jay Franco and Sons
3 Park Avenue
New York, NY 10016
RE: The tariff classification of a Spider-Man Sleeping Bag/Floor Cushion from China
Dear Mr. Huff:
This ruling is being issued in response to your letter dated February 26, 2024, requesting a tariff classification determination. A sample, pictures, product labels and technical information were provided.
The subject of this ruling request is referenced both as a Spider-Man Sleeping Bag/Floor Cushion in the eRuling request and as a Spider-Man Sleeping Bag/Lounger in the letter accompanying the submission. It has SKU #JF42584EPCD.
Although retail packaging for this particular article was unavailable, you provided us with the packaging for a similar article with the name Marvel SPIDER-MAN 2 IN 1 LOUNGE MAT prominently displayed on the front and back of the retail box. The front of the retail box also states: Oversized floor cushion with a sleeping bag pocket and SOFT & DURABLE FOR SLEEP & PLAY. The retail packaging depicts a child sleeping in the article and sitting on the article.
You provided the following additional information in the eRuling request:
Spider-Man Sleeping Bag/Floor Cushion
36-inch zipper opening in the back to remove cover for washing (Note: the actual zipper length is 62 inches.)
Shell Size: 4.2 FT by 6.1 FT (50 inches by 73 inches)
Finished size: 48 inches by 70 inches
Shell: 100% polyester woven fabric
Stuffing: 96% Shredded Polyurethane Foam, 4% Polyester Fiber
Weight in box: 19 lbs., 13.4 ounces
Origin: Product of China
Ages: Children 3 to 12
This office notes the following:
The submitted sample is a large unassembled lounge cushion with a half-moon shaped pillow compartment and rectangular body compartment. Subsequent to filling the two compartments with their respective shredded foam inserts, the complete article measures approximately 45" (W) x 66" (L). The body cushion is approximately 6" deep, and the head pillow is approximately 9" deep.
The outer shell and attached blanket are made of a polyester fleece fabric. They depict Spider-Man (red head with a spiderweb pattern, large white almond eyes outlined in black, blue torso with a printed spiderweb and an image of Spider-Man flying through the air while launching a spiderweb from his left wrist).
The blanket has top and bottom fabric layers and no stuffing, so it provides only minimal warmth. The right edge and most of the lower edge of the blanket are sewn to the right and lower edge of the cushion. A zipper is affixed along the length of the left edge and approximately 6 inches of the blanket and cushion.
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. GRI 1 states that The table of contents, alphabetical index, and titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require.
As there are competing subheadings within heading 9404, HTSUS, GRI 6 is implicated. GRI 6 provides that the classification of goods at the subheading level shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, GRIs 1 - 5, with the understanding that only subheadings at the same level are comparable.
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and coding System, which constitutes the official interpretation of the Harmonized System at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading and are generally indicative of the proper interpretation of the HTSUS.
Heading 9404 of the HTSUS 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. Within heading 9404, HTSUS, the two competing subheadings are 9404.30, which provides for Sleeping bags and 9404.90, which provides for Other: Pillows, cushions and similar furnishings.
We note that neither the term sleeping bag nor the term cushion are defined by the HTSUS or the ENs and that heading 9404 is an eo nomine provision. When terms are not defined in the HTSUS or the ENs, they are construed in accordance with their common and commercial meanings, which are presumed to be the same. Therefore, we examined the dictionary definition of both terms. A sleeping bag is defined by www.dictionary.com as a warmly lined or padded body-length bag, usually waterproof and with a closure, in which one or two persons can sleep, especially outdoors, as when camping and a cushion is defined as a soft bag of cloth, leather, or rubber, filled with feathers, air, foam rubber, etc., on which to sit, kneel, or lie.
This office finds that the subject article is principally a cushion and not a sleeping bag. Although the article does have an attached blanket with a zipper to facilitate ingress and egress, the blanket is not warmly lined or padded, and the article is not for sleeping outdoors. Although the article does have the get into attribute of a sleeping bag as well as the sit on or lie on attribute of a cushion, we believe that it does not meet the definition of a sleeping bag and will be used primarily as a cushion, either on the floor or propped up against a wall or couch as shown on the submitted product packaging.
The applicable classification for the Spider-Man Sleeping Bag/Floor Cushion with SKU #JF42584EPCD will be subheading 9404.90.2090, 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: Other: Other. The general rate of duty will be 6% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9404.90.2090, HTSUS, unless specifically excluded, are subject to an additional 7.5% ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheading 9404.90.2090, 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, 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 internet 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 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. If the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of 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 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 ruling, contact National Import Specialist Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division