CLA-2-94:OT:RR:NC:N3:349
Steve Nowik
Panalpina, Inc.
800 Devon Ave. Elk Grove, IL 60007
RE: The tariff classification of a padded seat cover, head pad, head screws and plastic loop fastener from China and Taiwan
Dear Mr. Nowik:
In your letter dated April 25, 2008 you requested a classification ruling on behalf of Evenflo Company Inc.
The submitted samples, padded car seat cover assembly (item number 83420195), head pad (item number 83440860), head screw (item number 30200026) and plastic loop fattener (item number 30500994), are components that will used on the Triumph Advance LX Convertible Car Seat. Item numbers 83420195 and 83440860 are made from woven and knit man-made fabric with a urethane foam and polyester fiber fill stuffing. Item number 30200026 is a steel # 8 x ¾ Phillips head tapping screw.
You suggest that the submitted samples fall within heading 9401.90.5080, HTSUS, as parts of seats. The padded seat cover assembly and head pad are considered a cushion and separately presented cushions are not classifiable under heading 9401. The screw and loop fastener are “parts of general use” and not exclusive to this particular product.
The applicable subheading for the car seat cushion cover assembly and head pad will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The duty rate will be 6 percent ad valorem.
The applicable subheading for the screw will be 7318.14.1060, HTSUS, which provides for screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: threaded articles: self-tapping screws: having shanks or threads with a diameter of less than 6 mm: other. The duty rate will be 6.2 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/.
Subheading 9404.90.2000, HTSUS is not assigned a textile category designation. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
Your inquiry does not provide enough information for us to give a classification ruling on the plastic loop fastener. Your request for a classification ruling should include a sample of the fastener as imported, attached to others as part of a clip. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 John Hansen at 646-733-3043.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division