CLA-2-39:OT:RR:NC:SP:221
Ms. Kelley Baker
Blue Ridge International Products Company
P.O. Box 989
Freeport, FL 32439-0989
RE: The tariff classification of the SafeFit Adjustable Car Seat Leveler from China.
Dear Ms. Baker:
In your letter dated November 4, 2008, you requested a tariff classification ruling.
A sample was provided with your letter. The car seat leveler, style 50050, is designed to be placed under an infant’s rear facing car seat to keep it at a 45 degree angle. The marketing information on the packaging states that this prevents an infant’s airway from being closed off if the infant’s head flops forward. The car seat leveler is composed of cellular polyethylene plastic and measures 16 inches in length and approximately 4 ½ inches at its greatest height. It has an approximately boot or “L” shaped cross section that is constant throughout its entire length. This three sided design provides three choices of heights and angles to accommodate the different child car seat designs to level the seat to the desired 45 degree angle. The 16 inch length can be cut to fit between the anchors that secure the infant seat to the automobile seat.
You suggest classification as an auto accessory in heading 8708. However, the car seat leveler is not an accessory to the car, but an accessory to the car seat. There is no provision for accessories to car seats. In addition, the car seat leveler is a profile shape, which is specifically provided for in heading 3916 of the tariff. Additional U.S. Rule of Interpretation 1(c) states that a provision for parts or accessories does not prevail over a specific provision for such a part or accessory.
The applicable subheading for the SafeFit Adjustable Car Seat Leveler will be 3916.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for monofilament of which any cross-sectional dimension exceeds 1 millimeter, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: of polymers of ethylene. The rate of duty will be 5.8 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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division