The tariff classification of a Huggle PlayPod from China.

N223335 July 20, 2012 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9401.90.5021 Karen Spaid International Control Buyer HearthSong – Division of Plow & Hearth LLC 7021 Wolftown-Hood Road Madison, VA 22727 RE: The tariff classification of a Huggle PlayPod from China. Dear Ms. Spaid: In your letter dated June 22, 2012, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. The (HugglePod™), PlayPod, is described as a play pod that is roomy enough for kids to climb inside and hang out. It is composed of an outer shell of 100% nylon, has a trim reinforced with nylon, has four steel rods that form the bottom support ring, and comes with an empty nylon case. After importation, the case will be filled and sewn closed in the United States, forming the bottom cushion of the pod. Also, after importation a string of lights will be added to the pod. The cushion is removable from the pod. The item has three porthole-style windows and has a Velcro® flap door. As described, this item makes a comfy spot to play, read, listen to music, or simply snuggle. This item holds up to 250 pounds, is intended for children four years and up, and is not to be used as a swing, a piece of gymnastic equipment or a climbing frame. Instructions indicate, that the preferred method of hanging the PlayPod should be the floor stand, which is available for purchase separately from that of the pod, or if hung from a ceiling, then a suspension device must be installed by a professional. Whether floor standing or hung, the seat should be suspended no more than 12” above the ground when occupied. Neither the floor stand, nor the hanging hardware, is packaged with the item at time of import.


Legal Note 2 to Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS) states: the articles (other than parts) referred to in the headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground. It is further stipulated under Note 2, the following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other: (a) cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture; and (b) Seats and beds. The Explanatory Notes (ENs) to Chapter 94, General, HTSUS, state, in relevant part, with regard to the meaning of furniture, at (A): for the purposes of this Chapter, the term “furniture” means: {Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafes, restaurants, laboratories, hospitals…. Further provided, the ENs to Chapter 94, Parts, state: “This Chapter only covers parts, whether or not in the rough, of the goods of headings 9401 to 9403 and 9405, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings. They are classified in this chapter when not more specifically covered elsewhere.” From the description, as well as the photos, one can derive that the item is used for children in a seated position. As there are no other provisions more specifically provided for elsewhere in the tariff schedule, the PlayPod, floor or ground standing, or hung, falls within the parameters set by Legal Note 2 to Chapter 94, HTSUS, and the ENs to the HTSUS, Chapter 94. In its imported condition, without the stand or hanging hardware, the PlayPod is unusable as a seat, and as such, the item is classified as a part of the seat. See Headquarter Rulings HQ 953592 dated May 14, 1993 and HQ 953796 dated May 18, 1993. The applicable subheading for the PlayPod will be 9401.90.5021, 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: Parts: Other: Other; Other of textile material, cut to shape.” 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 Neil H. Levy at (646) 733-3036. Sincerely, Thomas J. Russo Director National Commodity Specialist Division