United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2002 NY Rulings > NY I84088 - NY I84143 > NY I84114

Previous Ruling Next Ruling
NY I84114




July 17, 2002

CLA-2-87:RR:NC:MM:101 I84114

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.29.5060, 9404.90.2000

Mr. Rick Mosley
Kuehne & Nagel
101 Wrangler Drive
Suite 201
Coppell, Texas 75019

RE: The tariff classification of a “Dream Star Travel Gift Set” from China

Dear Mr. Mosley:

In your letter dated July 10, 2002 you requested a tariff classification ruling.

You submitted a sample of the “Dream Star Travel Gift Set” that is intended for use by an infant while riding in a motor vehicle. The set consists of the following three pieces put up for retail sale in a single color printed retail box:

The first piece of the set is a Neck Support Pillow with an outer surface that you state appears to be made of man-made fibers stuffed with foam-like material. Attached to the pillow are a flower appliqué on one side, and a detachable fabric baby rattle in the shape of a cow’s head on the other side. The rattle attaches to the neck of the pillow with a hook-and-loop patch that can be easily removed. The second piece of the set is described as a “Safety Belt Pad” that is approximately 7 inches long by 3 inches wide, also made of man-made fibers. The safety belt pad wraps around an automobile safety belt and fastens with a hook-and-loop closure. Attached to the safety belt pad is a detachable fabric baby rattle in the shape of a sheep that can easily be removed. The third piece of the set is a “Travel Car Pouch” that attaches to the back of an automobile car seat headrest. The outer surface, you state, appears to be made of man-made fibers and the front of the item features two mesh fabric pouches that can contain small items such as baby toys. It is constructed in a general two-dimensional shape of a puppy dog. The item has a stuffed puppy dog head that also attaches with a hook-and-loop patch that can easily be removed.

The applicable subheading for the Neck Support Pillow will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The rate of duty will be 6% ad valorem.

The applicable subheading for the “Safety Belt Pad” and the “Travel Car Pouch” will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: OtherOther. The rate of duty will be 2.5% ad valorem.

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 Robert DeSoucey at 646-733-3008.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: