CLA-2-63:OT:RR:NC:N3: 351
Mr. SJ Willis
Mollycoddle LLC
16201 Dark Star Court Charlotte, NC 28278
RE: The tariff classification of a textile car seat canopy from China
Dear Mr. Willis:
In your letter dated September 25, 2023, you requested a tariff classification ruling. A sample of the product
was provided to this office and will be retained for training purposes.
The sample, SKU# MollycoddlerV3gray, described as a “Convertible Car Seat Canopy,” is a textile cover designed to be used with an infant car seat or hang over the headrests of a vehicle. The cover is intended to provide shade to an infant or child. The cover is composed of two layers of 100 percent cotton woven, dyed, fabric. The top layer is printed. The three panel cover measures, 45 inches in length by 30 inches in width, and is hemmed. The front layer features a window, measuring 6 inches in length by 4 inches in width, with a flap closure and features a hook-and-loop fastener. The front layer also features two self-fabric ties and two straps with a hook-and-loop fastener. The fabric ties are intended to be tied to a grab handle of the vehicle and the fabric straps allow the user to secure the cover around the handle of an infant car seat. The back layer features two adjustable 100 percent polyester woven webbing straps with a plastic buckle. The straps allow the user to secure the cover to the front and back headrest of a car. The cover is washable and reusable. You state the cover is also available in blue under SKU# MollycoddlerV3blue.
The applicable subheading for the car seat canopy will be 6307.90.9891, Harmonized Tariff Schedule of the United States, (HSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division