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NY 869915


JANUARY 7 1992
CLA-2-94:S:N:N1:233 869915

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.20.0000

Mr. Matthew Silverman
Downunder Design Inc.
61 Hubbard Street
Concord, MA 01742

RE: The tariff classification of a Kangaroo Booster from Mexico.

Dear Mr. Silverman:

In your letter dated December 12, 1991 you requested a tariff classification ruling.

The Kangaroo Booster is a booster seat that is used in automobiles for children who have outgrown their car seat. The Kangaroo Booster raises a child high enough to see out the window while properly positioning the car's own lap/shoulder belt. It has no belt of its own. The Kangaroo Booster is made of a foam body with a plush fabric covering.

The applicable subheading for the Kangaroo Booster will be 9401.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for seats of a kind used for motor vehicles. The rate of duty will be 3.1 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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