N319192 May 27, 2021 CLA-2-94:OT:RR:NC:N4:433
CATEGORY: Classification; Origin; Marking TARIFF NO.: 9401.79.0002; 9903.88.04
KarenMiranda
WECARGOTECHNOLOGIES INC 12211 WMarsham Circle Houston,TX 77066
RE: The tariff classification, country of origin, and marking of ababy walker.
Dear Ms. Miranda:
In your letter dated May 1, 2021, you requested a binding tariffclassification, country of origin, and marking ruling. In lieu of samples, illustrative literature, aproduct description, manufacturing process, and a marking label were provided.
Kool Baby item A-818 identified as the “Baby Walker,” is a high back polyesterpadded child seat. The seat is mounted to a plastic upper tier and a plasticlower tier base that is affixed to a gliding 5 position height adjustable metalframe. The high back seat contains legopenings to encourage walking. The uppertier plastic base contains a removable complementary tray and an interactivetoy box. The toy box is incidental tothe main function of the baby walker which is to serve as a seat for achild. The lower tier plastic base isfitted with swivel wheels and brakes. The baby walker dimensions are 23” in length, 27” in width, 18”in height, andis intended for ages 6 to 18 months. The baby walker collapsesfor travel or storage and is designed for placing on the floor or ground.
A toy is an article
“designed for the amusement of children oradults.” An infantwalker is not designed for amusement but rather to hold a child in an uprightposition to encourage walking. Therefore, the walker is not a toy and is not classified in Chapter 95,Harmonized Tariff Schedule of the United States, (HTSUS).
The applicable subheading for the subject merchandise will be9401.79.0002, HTSUS, which provides for “Seats (otherthan those of heading 9402), whether or not convertible into beds, and partsthereof: Other seats, with metalframes: Other: Infant walkers.” The rate of duty will be free.
Per yoursubmission, the subject merchandise will be manufactured entirely in China andwill be marked with a Spanish language marking label. The items will be exported to a distributioncenter located in Mexico. At the Mexican distribution center, theshipment will be split and relabeled. For the portion of the shipmentdestined for the Mexican consumer market, the items will retain a Spanishlanguage marking label. For the shipment portion destined for the UnitedStates consumer market, the importer intends to affix an English language markinglabel on top of the Spanish language marking label. After placement ofthe English language marking label, the subject merchandise will be exported tothe United States.
Country of Origin
Section134.1(b), Customs Regulations (19 C.F.R. § 134.1(b)) defines “country of origin”as the country of manufacture, production, or growth of any article of foreignorigin entering the United States. Further work or material added to an article in another country musteffect a substantial transformation in order to render such other country the“country of origin.” A substantialtransformation occurs when articles lose their identity and become articleshaving a new name, character, or use.
Per yoursubmission, the material components of the “Baby Walker” are sourced,manufactured, and packed entirely in China. In view of these facts, the country of origin of the Baby Walker isconferred in China.
Marking
Section304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unlessexcepted by law, every article of foreign origin (or its container) importedinto the United States shall be marked in a conspicuous place as legibly,indelibly, and permanently as the nature of the article (or its container) willpermit, in such a manner as to indicate to the ultimate purchaser in the UnitedStates the English name of the country of origin of the article.
Part 134,Customs Regulations ( 19 C.F.R. § Part 134), implements the country of originmarking requirements and exceptions of 19 U.S.C. 1304. Pursuant to 19 C.F.R. § Section 134.1(b), thecountry of origin is the country of manufacture, production or growth of anyarticle of foreign origin entering the U.S. Section 134.1(d) defines the ultimate purchaser as generally the lastperson in the U.S. who will receive the article in the form in which it wasimported.
Yousubmitted photographs of an English language marking label for the U.S.consumer market that will be placed over the Spanish language marking label andinquire whether the labeling will meet CBP marking requirements. The label dimensions are 12” x 20” and is indelibleand permanent. However, the print sizeis not known. The print size may requirean increase to ensure it is legible. Thelabel identifies the seat brand, model number, color, weight, and productdimensions. The label also identifiesthe name and address of the U.S. importer. Below the U.S. address and in close proximity is the phrase “MADE INCHINA.” The font appears bolded. The proposed marking and label will meet thestatutory requirements of 19 C.F.R. § Part 134.
Trade Remedy Pursuant
to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China
classified under subheading 9401.79.0002, HTSUS, unless specifically excluded, are
subject to an additional 25 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 9401.79.0002, HTSUS, listed above.
The HTSUSis subject to periodic amendment, so you should exercise reasonable care inmonitoring the status of goods covered by the Note cited above and theapplicable Chapter 99 subheading. For background information regardingthe trade remedy initiated pursuant to Section 301 of the Trade Act of 1974,including information on exclusions and their effective dates, you may refer tothe relevant parts of the USTR and CBP websites, which are available athttps://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actionsandhttps://www.cbp.gov/trade/remedies/301-certain-products-chinarespectively.
Duty rates are provided for your convenience and aresubject to change. The text of the mostrecent HTSUS and the accompanying duty rates are provided on the World Wide Webat https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part177 of the Customs Regulations (19 C.F.R. § 177).
Theholding set forth above applies only to the specific factual situation andmerchandise description as identified in the ruling request. Thisposition is clearly set forth in 19 C.F.R. § 177.9(b)(1). In the eventthat the facts or merchandise are modified in any way, you should bring this tothe attention of U.S. Customs and Border Protection (CBP) and you shouldresubmit for a new ruling in accordance with 19 C.F.R. § 177.2.
A copy of the ruling or the control number indicated aboveshould be provided with the entry documents filed at the time this merchandiseis imported. If you have any questionsregarding the ruling, contact National Import Specialist Dharmendra Lilia atdharmendra.lilia@cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division
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