The tariff classification of a zip up lounger from China.
Issued December 18, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9401.80.6010
Headings: 9401
GRI rules applied: GRI 3(b)
Product description
Samples have been submitted for a zip lounger, item number 2566999-2, which is a child’s chair. The textile chair is in the form of an animal, such as lion or bear, and features a zipper under section that folds out into a lounger. The zippered section holds a small blanket which will be sold with the lounger. The back rest is in the shape of the animal’s head and the feet are connected with Velcro, allowing the feet to be removed when the child is using the item as a lounger. The lounger is 20 inches high and when extended is 36 inches long. Because the subject lounger and blanket is a set for tariff purposes, and the headings or subheadings under which the various components could be classified refer to only part of the components in the set, we turn to GRI 3(b) to classify the merchandise. GRI 3(b) states, in part, that goods put up in sets for retail sale shall be classified as if consisting of the component that gives them their essential character. In other words, when presented put up together for retail sale, each component of a set will be dutiable at the rate accorded to the component of the set that imparts the essential character. "Essential character" is the attribute which strongly marks or serves to distinguish what an article, or set, is. In considering all the factors that help determine a finding of essential character, we have concluded that in the case of the lounger, it is the seat which provides the set with its essential character.
CBP rationale
The applicable subheading for the lounger will be 9401.80.6010, 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: Other, Household”.
Full text
N046598 December 18, 2008 CLA-2-94:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9401.80.6010 Mr. Dennis Morse BDP International 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of a zip up lounger from China. Dear Mr. Morse: In your letter dated December 4, 2008, on behalf of Meijer Distribution, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. Samples have been submitted for a zip lounger, item number 2566999-2, which is a child’s chair. The textile chair is in the form of an animal, such as lion or bear, and features a zipper under section that folds out into a lounger. The zippered section holds a small blanket which will be sold with the lounger. The back rest is in the shape of the animal’s head and the feet are connected with Velcro, allowing the feet to be removed when the child is using the item as a lounger. The lounger is 20 inches high and when extended is 36 inches long. Because the subject lounger and blanket is a set for tariff purposes, and the headings or subheadings under which the various components could be classified refer to only part of the components in the set, we turn to GRI 3(b) to classify the merchandise. GRI 3(b) states, in part, that goods put up in sets for retail sale shall be classified as if consisting of the component that gives them their essential character. In other words, when presented put up together for retail sale, each component of a set will be dutiable at the rate accorded to the component of the set that imparts the essential character. "Essential character" is the attribute which strongly marks or serves to distinguish what an article, or set, is. In considering all the factors that help determine a finding of essential character, we have concluded that in the case of the lounger, it is the seat which provides the set with its essential character. The applicable subheading for the lounger will be 9401.80.6010, 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: Other, Household”. The rate of duty will be free. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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
More rulings on the same tariff codes
The tariff classification of a garden bench from China.
The tariff classification of footwear, blanket and bean bag from China
The tariff classification of desk components from China.
The tariff classification of a child’s stuffed chair from China.
The tariff classification of a Rose Petal Lounge Chair from China
The tariff classification of baby bathers from China.
The tariff classification of a child’s soft chair from China.
The tariff classification of a SpongeBob SquarePants bean bag from China.
The tariff classification of a Giraffe Rocking Chair from Korea, Indonesia, China and Thailand.
The tariff classification of a child’s ottoman from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →