H328952

 HQ H328952 October 23, 2023 OT:RR:CTF:CPMMA H328952 MAB CATEGORY: Classification TARIFF NO: 3918.90.1000; 4911.99.8000 Mr. Sebin Im IJA Trading Inc. #304C-10090 152nd Street Surrey British Columbia V3R 8X8 Canada RE: Revocation of NY N091575 and NY N213371; Classification of a plastic playmat and a printed playmat from South Korea Dear Mr. Im: This letter is in reference to New York Ruling Letters (“NY”) N091575, dated February 12, 2010, issued to IJA Trading Inc., and NY N213371, dated May 11, 2012, issued to Costco Wholesale Corporation, by U.S. Customs and Border Protection (“CBP”) concerning the classification of a plastic playmat and a printed playmat from South Korea, respectively, under the Harmonized Tariff Schedule of the United States (“HTSUS”). In NY N091575, CBP classified a plastic playmat in subheading 3924.90.1050, HTSUSA (“Annotated”), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishings … Other.” In NY N213371, CBP classified a printed playmat in subheading 4911.99.8000, HTSUSA, which provides for “Other printed matter, including printed pictures and photographs: Other: Other: Other: Other,” respectively. After reviewing these two rulings, CBP believes that they were issued in error. For the reasons set forth below, CBP hereby revokes NY N091575 and NY N213371. Pursuant to Section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed action was published on September 13, 2023, in Volume 57, Number 33, of the Customs Bulletin. No comments were received in response to this notice. FACTS: In NY N091575, CBP described the plastic playmat, identified as a “Toddler Playmat,” as follows: The submitted illustration depicts an item that is identified as a Toddler Playmat. This mat has rounded corners and is made of polyvinyl chloride (PVC) foam plastic material. The size of the imported mat will range from 6’ x 4’ to 8’ x 5’. The top surface of the mat is decorated with animation characters. We have also reviewed the background file in NY N091575 and note there is no information as to what form the subject playmat is imported, e.g., rolls, tiles, folded, other, etc. In NY N213371, CBP described the printed playmat, identified as a “Children’s PVC Interactive Play Mat,” as follows: The ruling was requested on the Children’s PVC Interactive Play Mat identified as Costco item number 925551. You submitted four photos of the item for our examination. The interactive play mat is constructed of 100% polyvinyl chloride (PVC) foam plastic material. The play mat measures approximately 82.7” (l) x 55.1” (w) x .51” (d). The interactive play mat is reversible and serves a dual purpose as an educational learning resource and a decorative floor covering. It is printed on both sides with bright colors and illustrations that depict letters, numbers and objects. One side of the mat is designed with representative pictures and words to correspond with each letter of the alphabet. The opposite side of the play mat is illustrated with a play scene that identifies various animal figures. This play mat is used as an interactive educational learning resource to engage a young child and to encourage the recognition of letters, words, and numbers. The play mat is designed for use by children ages 0-7 years old. We have also reviewed the background file in NY N213371 and note there is information indicating that the subject playmat is imported in the form of rolls. ISSUE: Whether the subject plastic playmat and printed playmat are classified in heading 3918, HTSUS, as “Floor coverings of plastics,” in heading 3924, HTSUS, as “other household articles … of plastics,” or in heading 4911, HTSUS, as “Other printed matter, including printed pictures and photographs.” LAW AND ANALYSIS: The classification of goods under the HTSUS is governed by the General Rules of Interpretation (“GRIs”). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI’s 2 through 6 may then be applied in order. The 2023 HTSUS headings under consideration are as follows: 3918 Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter: 3924 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: 4911 Other printed matter, including printed pictures and photographs: *** Note 2 to Section VII, HTSUS, provides as follows: Except for the goods of heading 3918 or 3919, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods, fall in chapter 49. *** The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System (“HS”) at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HS and are thus useful in ascertaining the proper classification of merchandise. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989). Section Note 2 to the General EN to Section VII, states as follows: Goods of heading 39.18 (floor coverings and wall or ceiling coverings of plastics) and heading 39.19 (self-adhesive plates, etc., of plastics), even if printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods, do not fall in Chapter 49 but remain classified in the above-mentioned headings. However, all other goods of plastics or rubber of the kind described in this Section fall in Chapter 49 if the printing on them is not merely subsidiary to their primary use, and the plastics or rubber serves only as a medium for the printing. EN 39.18 states, in relevant part, as follows: The first part of the heading covers plastics of the types normally used as floor coverings, in rolls or in the form of tiles. It should be noted that self-adhesive floor coverings are classified in this heading. *** It should be noted that this heading includes articles printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods (see Note 2 to Section VII). Note 2 to the EN to Chapter 49, states as follows: For the purposes of Chapter 49, the term “printed” also means reproduced by means of a duplicating machine, produced under the control of an automatic data processing machine, embossed, photographed, photocopied, thermocopied or typewritten. The General EN to Chapter 49 states, in relevant part, as follows: With the few exceptions referred to below, this Chapter covers all printed matter of which the essential nature and use is determined by the fact of its being printed with motifs, characters or pictorial representations. *** Goods of heading[s] 39.18 ... are also excluded from this Chapter, even if they are printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods. *** For the purposes of this Chapter, the term “printed” includes … reproduction by duplicating machines, production under the control of an automatic data processing machine, embossing, photography, photocopying thermocopying or typewriting (see Note 2 to this Chapter), irrespective of the form of the character

The classification of goods under the HTSUS is governed by the General Rules of Interpretation (“GRIs”). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI’s 2 through 6 may then be applied in order.The 2023 HTSUS headings under consideration are as follows:3918 Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter:3924 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics:4911 Other printed matter, including printed pictures and photographs:***Note 2 to Section VII, HTSUS, provides as follows:Except for the goods of heading 3918 or 3919, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods, fall in chapter 49. ***The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System (“HS”) at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HS and are thus useful in ascertaining the proper classification of merchandise. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989). Section Note 2 to the General EN to Section VII, states as follows: Goods of heading 39.18 (floor coverings and wall or ceiling coverings of plastics) and heading 39.19 (self-adhesive plates, etc., of plastics), even if printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods, do not fall in Chapter 49 but remain classified in the above-mentioned headings. However, all ot