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NY N014874




August 6, 2007

CLA-2-94:RR:NC:SP:233

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.80.6020

Marsha L. Dawson
Graco Children’s Products, Inc.
150 Oaklands Boulevard
Exton, PA 19341

RE: The tariff classification of infant’s car seats from China.

Dear Ms. Dawson:

In your letter dated July 23, 2007 you requested a tariff classification ruling.

Style numbers 8465EME3, 8A03QTST, 8C01WTN, 8BO2BAI, 8G000CBS and 8673FIR are infant and child car seats. The car seats have plastic bases that are designed to be installed in a car’s back seat. The detachable car seat is composed of a plastic shell onto which a textile-covered cushion is inserted. The seat is meant to be used both as a car seat and as a carrier to move the child from car to home.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3 (a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.

In regards to the car seat the competing headings are between 9401.40 HTSUS providing for seating of rubber and plastic and 9401.60. HTSUS providing for seating other than of rubber or plastic. Since an essential character cannot be determined the car seat will be classified in the heading that occurs last in numerical order.

The applicable subheading for the infant car seats will be 9401.80.6020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats: Other, Child safety seats.” The rate of duty will be free.

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 on World Wide Web at http://www.usitc.gov/tata/hts/.

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 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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