N308706

N308706 January 24, 2020 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889; 9903.88.15 Bruce E. Goodwin Yusen Logistics 1A Gill Street Woburn, MA 01801 RE: The tariff classification of an infant’s security blanket from China Dear Mr. Goodwin: In your original letter received November 15, 2019, and your follow up letter dated December 5, 2019, you requested a tariff classification ruling on behalf of your client, Mary Meyers Corp. Your letter was accompanied by a sample. The sample will be retained by this office. You submitted a sample of item #41514 which you describe as a “Taggies™ Infant Cozie Security Blanket” in a “Comfy Artic Bears” print. The item is constructed of a printed polyester knit fabric face with a polyester chenille fleece backing. Nineteen assorted looped ribbons are sewn around the perimeter of the blanket. The blanket measures 12 square inches and is not designed to completely cover an infant as would a blanket provided for warmth. The blanket is also offered under additional item numbers in different print patterns: #41510, “Comfy Birds”; #41511, “Comfy Bunnies”; #41512, “Comfy Peekaboo” and #41513, “Comfy Color Blocks.” The country of origin of the blankets is China. You suggest in your submission that this item is correctly classifiable under subheading 9503.00.0071, Harmonized Tariff Schedule of the United States (HTSUS), as a toy. We disagree. Although this item is intended for children, it does not meet the terms of the heading for classification as a toy of heading 9503. It is not principally designed for amusement and there is no manipulative play value associated with this item. You cite New York ruling (NY) N243665, dated July 24, 2013, which covered another child’s security blanket; however, this ruling covers a product that has a stuffed animal head with ears, eyes, nose and mouth as well as stuffed arms attached to the center of a piece of fabric. The features of the item in NY N243665 directly contribute to enhance the amusement value and and are distinguishable from the current merchandise under consideration. The applicable subheading for the “’Taggies’ Infant Cozie Security Blanket” will be 6307.90.9889, HTSUS, which provides for “Other made up textile articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9889, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9889, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs. 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 Kim Wachtel via email at kimberly.a.wachtel@cbp.dhs.gov Sincerely, Steven A. Mack Director National Commodity Specialist Division