CLA-2-94:OT:RR:NC:SP:233
Mr. Sydney H. Mintzer
Mayer Brown LLP
1909 K Street, N.W.
Washington, D.C. 20006-1101
RE: The tariff classification of parts of an infant/toddler car seat from China.
Dear Mr. Mintzer:
In your letter dated October 24, 2007, on behalf of Evenflo Company, Inc. you requested a tariff classification ruling.
You have submitted samples of two combinations of parts for an infant/toddler car seat. The combinations will be imported together. Combination One consists of a car seat pad, a harness system and an anchorage system, of which the latter two are components of a car seat child restraint system. Combination Two consists of a car seat pad assembly and an anchorage system, of which the latter is a component of a car seat child restraint system.
Since the seat pad is not separately presented but combined with other parts of seats, it is classified as a seat part. It also imparts the essential character of both combinations.
The applicable subheading for the both combination seat parts will be 9401.90.5080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts of Seats: Other: Other: Of textile material, cut to shape”. The rate of duty will be free.
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 Lawrence Mushinske at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division