The tariff classification of pillow sets from China
Issued July 12, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9404.90.2000
Headings: 9404
Product description
You submitted two samples identified as Boppy “Tummy Play” Play Pad (Costco Item number 913973). Each item contains a pillow, pad, teething ring and two toys. The outer shell of the pillows is made from 100 percent polyester woven printed fabric. The U-shaped pillows contain polyester filler. One side of the pillow features three loops onto which the teething ring and toys are attached. The pillows measure approximately 11.5 x 15.5 inches. The cushioned pads measure approximately 32 x 34 inches. The face of the pads is made from 100 percent polyester woven printed fabric. The back is made from 100 percent polypropylene non-woven fabric. The pads contain a fiberfill. The teething ring and toys attach to the pads via a slide line. The toys consist of textile covered balls, a textile figure resembling a turtle and a textile daisy. You suggest classification of the Boppy “Tummy Play” Play Pad under subheading 9503.00.0071, HTSUS, as an interactive toy. However, the item is not principally designed for amusement as a toy. While the two small toys with each assortment of the items may provide amusement they do not impart the essential character of the Boppy “Tummy Play” Play Pad. Therefore, the Boppy “Tummy Play” Play Pad is not classifiable under this provision. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means 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 up together to meet a particular need or carry out a specific activity; (c) are put up in a manner suitable for sale directly to users without repacking The Boppy “Tummy Play” Play Pad meets the qualifications of “goods put up in sets for retail sale.” The components of the sets consist of at least two different article
Full text
N222156 July 12, 2012 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Mr. John Whitson Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of pillow sets from China Dear Mr. Whitson: In your letter dated June 14, 2012 you requested a classification ruling. You submitted two samples identified as Boppy “Tummy Play” Play Pad (Costco Item number 913973). Each item contains a pillow, pad, teething ring and two toys. The outer shell of the pillows is made from 100 percent polyester woven printed fabric. The U-shaped pillows contain polyester filler. One side of the pillow features three loops onto which the teething ring and toys are attached. The pillows measure approximately 11.5 x 15.5 inches. The cushioned pads measure approximately 32 x 34 inches. The face of the pads is made from 100 percent polyester woven printed fabric. The back is made from 100 percent polypropylene non-woven fabric. The pads contain a fiberfill. The teething ring and toys attach to the pads via a slide line. The toys consist of textile covered balls, a textile figure resembling a turtle and a textile daisy. You suggest classification of the Boppy “Tummy Play” Play Pad under subheading 9503.00.0071, HTSUS, as an interactive toy. However, the item is not principally designed for amusement as a toy. While the two small toys with each assortment of the items may provide amusement they do not impart the essential character of the Boppy “Tummy Play” Play Pad. Therefore, the Boppy “Tummy Play” Play Pad is not classifiable under this provision. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means 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 up together to meet a particular need or carry out a specific activity; (c) are put up in a manner suitable for sale directly to users without repacking The Boppy “Tummy Play” Play Pad meets the qualifications of “goods put up in sets for retail sale.” The components of the sets consist of at least two different articles which are, prima facie, classifiable in different headings. They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. The pillow and cushioned pad impart the essential character of the set. The applicable subheading for the Boppy “Tummy Play” Play Pads will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The duty rate will be 6 percent ad valorem. 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 John Hansen at (646) 733-3043. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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