The tariff classification of a convertible baby activity table from China.

N300852 October 25, 2018 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.70.4015; 9403.70.8015; 9903.88.04 Rick Musser Customs Clearance International Inc. 433 Airport Blvd, Suite 403 Burlingame, CA 94403 RE: The tariff classification of a convertible baby activity table from China. Dear Mr. Musser: In your letter dated September 28, 2018, on behalf of your client Skip Hop Inc. you requested a tariff classification ruling. Illustrative literature, a product description, and instruction manual were provided. The “Skip Hop Explore and More Baby’s View 3-Stage Activity Center” is an infant seat that can be reconfigured to become a table. The item is imported with different component parts that include an infant seat cover made of fabric and an activity center with various toys made of plastic. Once assembled the item’s surface area measures 31” in diameter and 18.5” in height. You state the “Skip Hop Explore & More Baby’s View 3-Stage Activity Center” supports a “whole body” approach to play and learning.” You further state “As baby grows, our activity center converts for easy cruising-ultimately becoming a clean, sturdy table for coloring, playing and more.” In stage one the unit features a 360-degree rotating infant seat that supports and restrains an infant whereby allowing them to stretch, bounce, and interact with various toys. A “Discovery Window” allows the infant to see their feet while they play and learn. In stage two, the infant seat is removed and the platform base is reconfigured to become the tabletop’s surface. The infant, now toddler, interacts with the various toys while standing. In stage three, the various toys are removed and the activity center functions as a play table. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) 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: 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 and carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. All of the aforementioned components are classifiable in different headings. The plastic infant seat with fabric liner (heading 9401, HTSUS), the plastic table (heading 9403, HTSUS), and the toys (heading 9503, HTSUS) are put up together for retail sale and is considered a set. Together each component enables one to use the “Skip Hop Explore and More Baby’s View 3-Stage Activity Center” for its intended purpose of allowing an infant to sit, interact with various toys, and then convert to a table for further use when a toddler. Because the subject “Skip Hop Explore and More Baby’s View 3-Stage Activity Center” 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 the General Rules of Interpretation (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 they consisted of the component that gives them their essential character. In other words, when presented 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. Use as an infant restraint seat is limited, once an infant outgrows the restraint seat conversion to a table extends the product use and lifecycle. The four plastic table legs in addition to the 31” diameter flat plastic tabletop surface are critical factors in determining the essential character of the table in that they provide for the functionality of such an item. In consideration of all the factors that help determine a finding of the essential character, this office concludes that the “Skip Hop Explore and More Baby’s View 3-Stage Activity Center” plastic table legs and 31” diameter flat plastic tabletop provides the set with its essential character. The applicable subheading for the “Skip Hop Explore and More Baby’s View 3-Stage Activity Center” if made of reinforced or laminated plastic, will be 9403.70.4015, HTSUS, which provides for “Other furniture and parts thereof: Furniture of plastics: Of reinforced or laminated plastics: Other household.” The rate of duty will be free. The applicable subheading for the “Skip Hop Explore and More Baby’s View 3-Stage Activity Center” if not made of reinforced or laminated plastic, will be 9403.70.8015, HTSUS, which provides for “Other furniture and parts thereof: Furniture of plastics: Of reinforced or laminated plastics: Other household.” The rate of duty will be free. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS.  The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS.  Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974).  Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 9403.70.4015 or 9403.70.8015, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.04, in addition to subheading 9403.70.4015 or 9403.70.8015, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 Dharmendra Lilia at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division