CLA-2-94:RR:NC:SP:233 H80125
Mr. Sammy Hsu
Continental Agency Inc.
535 Brea Canyon Road
Walnut, CA 91789
RE: The tariff classification of On My Way Travel System, Discovery Travel System and Trendsetter Travel System from China.
Dear Mr. Hsu:
In your letter dated April 12, 2001, on behalf of Baby Trend Inc., you requested a ruling on tariff classification.
You have submitted literature depicting the following items:
On My Way Travel System is an infant car seat with a lightweight stroller. The travel system includes a rear facing infant car seat/carrier, infant stroller and an all-purpose convenience stroller. The On My Way rear facing car seat features the exclusive Carry Right handle for easier carrying, separate detachable base, and other features. The stroller features a reclining seat, heavy-duty frame, removable washable pad, large replaceable wheels and an extra large storage basket. The components are packaged in one carton.
Discovery Travel System is an infant car seat with a stroller. The travel system features the Discovery rear-facing infant car seat with an ergonomic handle for easy carrying, built-in trigger grip adjuster, one-step belt adjuster, a separate retractable canopy, and a separate detachable auto-base. The system is rear-facing for infants 5 to 20 lbs. The stroller features a 2-position recline, heavy duty frame, removable, washable seat pad, large replaceable wheels with shock absorbing front suspension, canopy with window and a large storage basket.
Trendsetter Travel System is an infant car seat with a stroller. The travel system steers with one hand and converts from travel system to regular stroller with no tools required. It features the On My Way infant car seat with detachable auto-base, a storage console for cold drinks and other items, removable snack tray, 2 position recline, deluxe canopy with window, side vents and extendible sun visor, a plush removable washable seat pad, large 7” wheels with shock absorbing front suspension, removable head bolsters, and padded 3-point restraint.
We find that the above-described items comprise, for tariff purposes, “goods put up in sets for retail sale.” With reference to General Rule of Interpretation (“GRI”) 3(c), Harmonized Tariff Schedule of the United States (HTS), we find, in each instance, that the infant car seat (heading 9401) and the stroller (heading 8715) equally merit consideration in determining the classification of the set, but that neither of those components alone can be said to impart the essential character of the whole. Under such circumstances, GRI 3(c) directs that the set be classified under the heading which occurs last in numerical order. In this case the classification for the infant car seat occurs last.
The applicable subheading for On My Way Travel System, Discovery Travel System and Trendsetter Travel System will be 9401.20.0010, HTS, which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: seats of a kind used for motor vehicles, child safety seats. The rate of duty will be free.
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 212-637-7061.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division