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NY N021980




February 6, 2008

CLA-2-39:OT:RR:NC:N2:222

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5600; 3924.10.4000

Mr. Walter Warren
C. H. Robinson International
300 Harmon Meadow Blvd
Secaucus, N.J. 07094

RE: The tariff classification of a baby bed from China and a flow bottle from Israel

Dear Mr. Warren:

In your letter dated January 9, 2008, on behalf of BabySafe USA, you requested a tariff classification ruling.

The submitted illustrations are identified as follows:

CoZee – This item is a baby bed that is designed to be situated on top of a full sized bed, so that the baby can sleep in between the parents. This item has a frame that is referenced as a “shell” and made of 100% polypropylene (PP) plastic material. Situated in the shell is a cushion that is referenced as a “mattress” and is made of 100% polyurethane (PU) foam plastic material. The cushion is enclosed within a component that is referenced as a “mattress cover”. The cover is made of polyethylene vinyl acetate (PEVA) plastic material and closes around the cushion by means of a zipper. The covered cushion, in turn, is covered by a layer of fabric that is referenced as “upholstery” and is made of 100% polyester. The fabric is fitted over the covered cushion by means of an elastic band that is situated around the edge of the fabric.

The CoZee has two side rails, one on each of the two elongated sides. The rails can be maneuvered over the top of the CoZee and used as carry handles. The side rails are made of polypropylene that is covered with polyurethane foam. The foam, in turn, is covered with a layer of polyester, which closes around the rail and foam by means of a zipper. There is also a polyester covered foam cushion at the head of the CoZee and another one at the foot of the CoZee. They are held in place by means of fabric loops.

The CoZee is imported with an adjustable nightlight, which operates by means of batteries. The stem of the nightlight can be inserted into a plastic holder that is situated at the head of the CoZee and is designed specifically to hold the nightlight. The CoZee is also imported with a plastic tray that is designed to attach to the head of the CoZee, by means of plastic clips on the tray, which would be inserted into apertures in the CoZee shell. The tray has an indentation, designed to hold a baby bottle, which is not included.

Flow Anti-Colic Bottle – This item is a baby bottle made of Polyethersulfone (PES) plastic material. There is a nipple on the top of the bottle that is made of silicone plastic material and a valve on the bottom of the bottle that is also made of silicone. When the baby drinks from the nipple, air is drawn into the bottle through the bottom valve, but cannot escape through that same valve. This prevents a vacuum from being created in the bottle, thereby preventing air to be drawn into the bottle through the top nipple, at the point where the baby is drinking.

The CoZee is considered to be a composite good, within the meaning of General Rule of Interpretation (GRI) 3. The principal function of the CoZee is to provide the baby with a comfortable and safe place to sleep. The nightlight and the tray provide subsidiary functions in relation to the cushion on which the baby sleeps and the shell that provides a platform for that cushion. The fabric provides a softer surface between the baby and the cushion. Therefore, this office believes that the plastic shell and cushion provide the essential character, within the meaning of GRI 3(b).

The applicable subheading for the CoZee will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides forother household articlesof plastics: other: other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the Flow Anti-Colic Bottle will be 3924.10.4000, HTSUS, which provides for tableware, kitchenwareof plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.

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 World Wide Web at http://www.usitc.gov/tata/hts/.

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 Gary Kalus at 646-733-3055.

Sincerely,

Robert B. Swierupski
Director,

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