L82110 L8 Ruling Active

The tariff classification of a portable baby bed from China.

Issued January 25, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.80.6040

Headings: 9403

GRI rules applied: GRI 3

Product description

The merchandise to be imported is a portable baby bed. The item features storage compartments and a removable mattress pad with a washable sheet. The cover is made of 210D nylon with corrugated plastic board for support with polyurethane foam. The removable pad is also made of the same construction and would be used exclusively for this product. The sheet is 65% poly and 35% cotton. The baby bed features a shoulder strap and folds for portability. You have submitted photographs of the item with your request. The portable baby bed consists of different components and is considered a composite good. Regarding the essential character of the item, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary as between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. The essential character of the portable baby bed is imparted by its textile components.

CBP rationale

The applicable subheading for the portable baby bed will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of other materials.

Full text

NY L82110 January 25, 2005 CLA-2-94:RR:NC:SP:233 L82110 CATEGORY: Classification TARIFF NO.: 9403.80.6040 Ms. Marsha L. Dawson Graco Children’s Products Inc. 150 Oaklands Boulevard Exton, PA 19341 RE: The tariff classification of a portable baby bed from China. Dear Ms. Dawson: In your letter dated January 5, 2005, you requested a tariff classification ruling. The merchandise to be imported is a portable baby bed. The item features storage compartments and a removable mattress pad with a washable sheet. The cover is made of 210D nylon with corrugated plastic board for support with polyurethane foam. The removable pad is also made of the same construction and would be used exclusively for this product. The sheet is 65% poly and 35% cotton. The baby bed features a shoulder strap and folds for portability. You have submitted photographs of the item with your request. The portable baby bed consists of different components and is considered a composite good. Regarding the essential character of the item, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary as between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. The essential character of the portable baby bed is imparted by its textile components. The applicable subheading for the portable baby bed will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of other materials... Other, Household.” The rate of duty will be Free. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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