CLA-2-94:RR:NC:SP:233 G88533
Ms. Natalie Macbeth
Baby Snugger
3602 E 660 N
Menan, ID 83434
RE: The tariff classification of the Baby Snugger from China.
Dear Ms. Macbeth:
In your letter dated March 4, 2001, you requested a ruling on tariff classification.
The article to be imported is referred to as the Baby Snugger, which is designed to keep a baby warm while in a car seat. It is made of a 100% cotton shell with a 100% polyester lining. The Baby Snugger is similar to a blanket with elastic around the edges to keep it secure over an infant car seat. It has a hole in the middle for the baby’s head to see out, and a zipper allowing the baby to be placed in or out of the car seat. The Baby Snugger is designed for and can only be used with a car seat.
The applicable subheading for the Baby Snugger will be 9401.90.1080, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: parts: of seats of a kind used for motor vehicles, other. 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