CLA-2-94:OT:RR:NC:N4:433
R. Kevin Williams
Rodriguez, O’Donnell, Gonzalez & Williams, P.C.
Attorneys & Counselors at Law
8430 West Bryn Mawr Avenue, Suite 525
Chicago, IL 60631
RE: The tariff classification of infant car seat cushions from China.
Dear Mr. Williams:
In your letter dated November 5, 2010, on behalf of Graco Baby Products, c/o Newell Rubbermaid – Home and Family Group 3, you requested a tariff classification ruling. As requested, the submitted samples will be returned to you.
The merchandise at issue is two styles of infant car seat cushions, identified by Graco as the Comfort Sport and My Ride. Each of the seat cushions, are covers designed and shaped to go over a molded infant car seat shell with a molded foam insert. Each cushion is composed of polyurethane foam and polyester batting, and has two plastic clips per cushion that anchors the cushion to the bottom of the car seat frame. The seat cushions have two horizontal slits for each of the shoulders and one horizontal slit for the lap that secures the infant to the car seat by means of harness straps. The harness straps are not imported with the cushions. These cushions with their clips are imported together.
In understanding the language of the Harmonized Tariff Schedule of the United States (HTSUS), the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. The ENs, although not dispositive, nor legally binding, provide a commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
A review of the ENs for heading 9401, HTSUS, the provisions for seats and parts of seats, reflects in pertinent part, that separately presented cushions and mattresses, sprung, stuffed or internally fitted with any materials or of cellular rubber or plastic whether or not covered, are excluded from heading 9401, even if they are clearly specialized as parts of upholstered seats – however when these articles are combined with other parts of seats they remain classified in this heading. Based on the reading of the ENs, we are of the opinion for both styles of infant car seat cushions, that the two plastic clips which are attached to each of the cushions fall within the meaning of articles combined with other parts of seats. Accordingly, the infant car seat cushions are classifiable under heading 9401, HTSUS.
Under the General Rules of Interpretation (GRIs), specifically at GRI 3(b), of the HTSUS, the infant car seat cushions are composed of different components [textile material and plastic] and is therefore considered a composite good. Composite goods under GRI 3(b) will be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of that material or component which imparts the essential character to the composite good.
The ENs to the HTSUS, at GRI 3(b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. In this case the textile material cut to shape with slits for use with a restraining system is a critical finishing component of the infant car seat allowing the infant to be placed comfortably and securely within the molded seat. As such, we are of the opinion that the textile material imparts the essential character for the infant car seat cushions.
The applicable subheading for the infant car seat cushions with clips, imported together, will be 9401.90.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: 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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division