CLA-2-63:OT:RR:NC:N3:351
Ms. Sandra Penuela
The Children's Place
500 Plaza Drive
Secaucus, NJ 07094
RE: The tariff classification of a stuffed plush bear with heatable bag & eye mask from China
Dear Ms. Penuela:
In your letter dated February 11, 2022, you requested a tariff classification ruling. Samples of the product were provided to this office and will be returned as requested.
Style #S035829, described as a “Polar Bear Set” consists of a stuffed fabric bear with a removable, heatable bag and eye mask. The set is designed to be used by children eight years old and up to shield the eyes from light and provide warmth. The stuffed polar bear is composed of 100 percent polyester knitted pile faux fur fabric and stuffed with 100 percent polyester. The bear, measuring 12 inches in length by 7 inches in width, features two plastic eyes, an embroidered black nose, and a 100 percent polyester woven ribbon tied around the bear’s neck. The bear has an opening on the back with a hook and loop closure. A 100 percent polyester woven lined pouch, measuring 6 inches in length by 4 ½ inches in width, is sewn to the opening and fits inside the bear. The heatable bag is composed of 100 percent polyester woven fabric, filled with dried oat grain and sewn closed. The square bag, measuring 5 ½ inches in length by 4 inches in width, fits inside the pouch. The bag can be heated in a microwave and placed inside the pouch to warm a child. The eye mask is composed of three layers: a 100 percent polyester knitted pile faux fur fabric front layer; a polypropylene foam middle layer; and a 100 percent polyester woven satin fabric back layer. The 7 ½ x 4 ¼ inch eye mask features two ears composed of 100 percent polyester knitted pile faux fur fabric embroidered with gold glitter and embroidered black eyes, nose and mouth. The mask also features an elasticized knitted fabric sheathed in a 100 percent polyester woven dyed red satin fabric sewn at each end to allow the mask to be worn around the head. You state the items are not washable.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the heading and legal notes do not otherwise require the remaining GRIs are applied, taken in order. Since no one heading in the tariff schedule covers all the components of the bear with heatable bag, GRI 1 cannot be used as a basis for classification. Since the item is a composite good, we must refer to GRI 3 to classify the bear with heatable bag. GRI 3(b) provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. When goods cannot be classified by reference to GRI 3(a) or 3(b), they are classified in accordance with GRI 3(c), under the heading that occurs last in numerical order. The bear with heatable bag is a composite good consisting of a made-up textile article (heading 6307) and a bag filled with dried oat grain (heading 1404). It is the opinion of this office that neither the textile nor the oat grain imparts the essential character of the bear with heatable bag. Therefore, we find that classification under GRI 3(c) is appropriate.
The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set its essential character.
The Polar Bear Set consists of a stuffed fabric bear with heatable bag and eye mask. Both the bear with heatable bag and the eye mask are classifiable under the same heading. Therefore, the items fail to fulfill the requirements of (a) above. As such, we find that the bear and eye mask are not considered sets for retail sale for classification purposes.
The applicable subheading for the stuff fabric bear with heatable bag and eye mask will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other face masks: Other.” The duty rate will be 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, 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).
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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division