H334540

H334540 May 22, 2025 OT:RR:CTF:FTM H334540 TSM CATEGORY: Classification TARIFF NO.: 6307.90.98 Mr. Stuart Eldridge Dolliff & Co., Inc. 128 Eastern Ave Chelsea, MA 02150 Re: Tariff Classification of Children’s Mats Dear Mr. Eldridge: This letter is in response to your request, on behalf of Berkshire Blanket Incorporated (“Requestor” or “BBI”), dated August 22, 2023, for a binding ruling regarding the tariff classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) of certain children’s mats. Your request was forwarded by the National Commodity Specialist Division to this office for a response. FACTS: At issue in this request for a ruling are two children’s mats. The first mat, described as a “cloud character playmat,” is shaped as a cloud with a face featuring appliques for the eyes and mouth. This mat’s size is 40” W x 27” H at the longest points of its irregular shape. The mat is constructed of three layers: cream colored plush knit pile fabric (top layer), fiberfill (middle layer), and gray colored plush knit pile fabric (bottom layer). The composition of this mat is 100% polyester. A border, approximately four inches wide, is sewn around the perimeter using two layers of the gray bottom fabric. The border is densely stuffed with fiberfill and is tubular shaped and raised. Two black round appliqued “eyes” and an embroidered black “mouth” are applied to the center of the cream fabric to create a smiling face. The playmat is intended to be placed on the floor or other surface for a baby to lay on. The second mat, identified as style number 23FMM01 and described as a “floormat,” is a six-sided quilted mat. The mat consists of three layers quilted together: short pile printed knitted fabric (top layer), thin polyester fill (middle layer), and solid beige woven fabric (bottom layer). The composition of this mat is 100% polyester. A strip of the top layer fabric is used as binding to finish the edges. The top fabric has a woodland animal and forest printed motif. The bottom layer is covered with anti-slip silicone dots. The mat’s size is 44” W x 50½” H, with each side of the mat measuring approximately 25” to 27”. The floormat is designed to be used on the floor as a comfortable surface for an infant to play on. Samples of both styles of the children’s mats at issue were examined by this office. Upon examination, it was confirmed that both mats, each consisting of three layers, were assembled by sewing. ISSUE: What is the tariff classification of the children’s mats at issue? LAW AND ANALYSIS: Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that 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 GRIs 2 through 6 may then be applied in order. The HTSUS provisions under consideration are as follows: 5705 Other carpets and other textile floor coverings, whether or not made up * * * 6307 Other made up articles, including dress patterns * * * 9503 Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other toys; reduced-scale (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof * * * Note 7 to Section XI provides as follows: For the purposes of this section, the expression “made up” means: 2 (a) Cut otherwise than into squares or rectangles; (b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, tablecloths, scarf squares, blankets); (c) Cut to size and with at least one heat-sealed edge with a visibly tapered or compressed border and the other edges treated as described in any other subparagraph of this note, but excluding fabrics the cut edges of which have been prevented from unraveling by hot cutting or by other simple means; (d) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unraveling by whipping or by other simple means; (e) Cut to size and having undergone a process of drawn thread work; (f) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded); or (g) Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length. * * * Note 1 to Chapter 63 provides as follows: Subchapter 111 applies only to made up articles, of any textile fabric. * * * Note 1 to Chapter 57, HTSUS, provides as follows: For the purposes of this chapter, the term “carpets and other textile floor coverings” means floor coverings in which textile materials serve as the exposed surface of the article when in use and includes articles having the characteristics of textile floor coverings but intended for use for other purposes. * * * 1 Chapter 63 is divided into three subchapters. Subchapter 1 covers headings 6301-6307, HTSUS. 3 Note 1 to Chapter 95, HTSUS, provides in pertinent part the following: This chapter does not cover: (x) Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material). * * * In understanding the language of the HTSUS, the Explanatory Notes (“ENs”) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, although neither dispositive nor legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). * * * EN to Chapter 57 provides, in pertinent part: GENERAL This Chapter covers carpets and other textile floor coverings in which textile materials serve as the exposed surface of the article when in use. It includes articles having the characteristics of textile floor coverings (e.g., thickness, stiffness and strength) but intended for use for other purposes (for example, as wall hangings or table covers or for other furnishing purposes). The above products are classified in this Chapter whether made up (i.e., made directly to size, hemmed, lined, fringed, assembled, etc.), in the form of carpet squares, beside rugs, hearth rugs, or in the form of carpeting for installation in rooms, corridors, passages or stairs, in the length for cutting and making up. * * * EN 57.05 provides, in pertinent part: This heading covers carpets and textile floor coverings, other than those covered by a more specific heading of this Chapter. * * * EN to Chapter 63 provides in pertinent part: GENERAL 4 This Chapter includes: (1) Under headings 63.01 to 63.07 (sub-Chapter I) made up textile articles of any textile fabric (woven or knitted fabric, felt, nonwovens, etc.) which are not more specifically described in other Chapters of Section XI or elsewhere in the Nomenclature. (The expression “made up textile articles” means articles made up in the sense defined in Note 7 to Section XI (see also Part (II) of the General Explanatory Note to Section XI.) * * * EN 95.03, HTSUS, provides, in pertinent part: (D) Other toys. This group covers toys intended essentially for the amusement of persons (children or adults). However, toys which, on account of their design, shape or constituent material, are identifiable as intended exclusively for animals, e.g., pets, do not fall in this heading, but are classified in their own appropria

Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that 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 GRIs 2 through 6 may then be applied in order. The HTSUS provisions under consideration are as follows: 5705 Other carpets and other textile floor coverings, whether or not made up * * * 6307 Other made up articles, including dress patterns * * * 9503 Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other toys; reduced-scale (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof * * * Note 7 to Section XI provides as follows: For the purposes of this section, the expression “made up” means: 2 

(a) Cut otherwise than into squares or rectangles; (b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, tablecloths, scarf squares, blankets); (c) Cut to size and with at least one heat-sealed edge with a visibly tapered or compressed border and the other edges treated as described in any other subparagraph of this note, but excluding fabrics the cut edges of which have been prevented from unraveling by hot cutting or by other simple means; (d) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unraveling by whipping or by other simple means; (e) Cut to size and having undergone a process of drawn thread work; (f) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material