HQ 954180: Portable Play Yard; PC 879458 affirmed; HQ 952032; subheading 9403.20.00

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

     


 

                            HQ 954180

                          July 21, 1993
                                                               


CLA-2 CO:R:C:M  954180 LTO

CATEGORY:  Classification

TARIFF NO.:  9403.80.60

Ms. Bettie Jo Shearer
Wholesale Supply Company, Inc.
P.O. Box 24600
Nashville, Tennessee 37202

RE:  Portable Play Yard; PC 879458 affirmed; HQ 952032;
     subheading 9403.20.00

Dear Ms. Shearer:

     This is in response to your letter of May 11, 1993,
requesting the classification of the Pack N Play Portable Play
Yard under the Harmonized Tariff Schedule of the United States
(HTSUS).

FACTS:          

     The article in question is the Portable Play Yard.  The Play
Yard is designed to stand on the floor and function as a crib and
an enclosed play area for a baby.  It is constructed of a steel
tubing frame with nylon and fabric covering on all four sides. 
The corners of the Play Yard are made of plastics.

     In PC 879458, dated November 6, 1992, the Play Yard was held
to be classifiable under subheading 9403.80.60, HTSUS, which
provides for furniture of materials other than metal, wood or
plastics.  You contend that the article in question should be
classified under subheading 9403.20.00, HTSUS, which provides for
other metal furniture, because the metal frame imparts the Play
Yard's essential character.  The corresponding rate of duty for
articles of both subheading 9403.20.00 and 9403.80.60, HTSUS, is
4% ad valorem.
     
ISSUE:

     Whether the essential character of the Pack N Play Portable
                              - 2 -

Play Yard is imparted by its metal frame.

LAW AND ANALYSIS:

     The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule.  GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes . . . ."

     The subheadings at issue are as follows:

     9403           Other furniture and parts thereof

     9403.20.00       Other metal furniture

*    *    *    *    *    *    *    *    *    *    *    *    *

     9403.80.60       Furniture of other materials, 
                      including cane, osier, bamboo 
                      or similar materials . . . 
                      [o]ther

     The Play Yard consists of metal, fabric/nylon and plastic
(the Play Yard cannot be considered "plastic furniture" because
the plastic components of the Play Yard are minor).  Thus, it is
prima facie classifiable under both subheading 9403.20.00 and
9403.80.60, HTSUS. 

     GRI 3(b) states that when goods are, prima facie,
classifiable under two or more headings, classification shall be
effected as follows:

     Mixtures, composite goods consisting of different
     materials or made up of different components, and
     goods put up in sets for retail sale, . . . shall
     be classified as if they consisted of the material
     or component which gives them their essential
     character, insofar as this criterion is applicable
     [underlining added].

This rule is made applicable at the subheading level by GRI 6. 
Therefore, it is necessary to determine which component of the
Play Yard imparts its essential character.

     In HQ 952032, dated July 6, 1992, we considered the
classification of various wrought iron and wicker seats and
furniture.  The issue before us was whether the essential
character of the articles in question was imparted by the iron or
wicker components.  
                              - 3 -

     We found that the essential character of several of the
articles was imparted by the iron components.  With regard to
these articles, we stated as follows:

     The wrought iron gives the furniture its support and
     it makes up the majority of its weight.  It is also 
     the most prominent feature of the pieces which have 
     the appearance of wrought iron with wicker 'additions.'
     The wicker components, although providing some 
     utilitarian purpose, are mainly present for decorative 
     purposes.

     With regard to the remaining articles, we found that their
essential character was imparted by the wicker components.  With
regard to these articles, we stated as follows:

     These two pieces of furniture are covered with wicker,
     except for the bottom feet.  In appearance, they look
     to be wicker furniture, unlike the [above] furniture,
     which appear to be wrought iron furniture.

     Turning to the present case, the most prominent feature of
the Play Yard is the nylon and fabric that covers all four sides. 
While the steel frame provides its support, the Play Yard has the
appearance of nylon and fabric, not steel.  With regard to the
weight, the fabric and nylon slightly exceed the metal. 
Accordingly, it is our opinion that the component which provides
the Play Yard with its essential character is the nylon/fabric
cover.

HOLDING:

     The Pack N Play Portable Play Yard is classifiable under
subheading 9403.80.60, HTSUS, which provides for "[f]urniture of
other materials, including cane, osier, bamboo or similar
materials . . . [o]ther.  The corresponding rate of duty for
articles of this subheading is 4% ad valorem. 

     PC 879458, dated November 6, 1992, is affirmed.

                              Sincerely,




                              John Durant, Director