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NY N015337




August 23, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.90.3500
Steve Nowik
Customs Compliance Specialist
Panalpina, Inc.
800 Devon Avenue
Elk Grove Village, IL 60007

RE: The tariff classification of bicycle child seat parts from China and Taiwan.

Dear Mr. Nowik:

In your letter dated July 25, 2007, on behalf of Bell Sports, you requested a tariff classification ruling.

Item number 109422, The Cocoon Child Carrier, is a car seat devised to be attached to the rear rack of an adult’s bicycle. The seat is comprised of a plastic bucket with textile seat pad. A chest harness and a Velcro seat belt are provided to strap the child safely in the bucket. The child seat will be sold only partially assembled. Carrier knobs, textile pads, rack hardware and instruction manual will be imported from China. Reflector with mounting hardware will be imported from Taiwan. These foreign parts will be combined with American-made components [molded plastic seat, foot rests and safety bar] and packaged together in one box for retail sale. The consumer must complete assembly of the seat at home.

§ 134.35 Articles substantially changed by manufacture. (a) Articles other than goods of a NAFTA country. An article used in the United States in manufacture which results in an article having a name, character, or use differing from that of the imported article, will be within the principle of the decision in the case of United States v. Gibson-Thomsen Co., Inc., 27 C.C.P.A. 267 (C.A.D. 98). Under this principle, the manufacturer or processor in the United States who converts or combines the imported article into the different article will be considered the ‘‘ultimate purchaser’’ of the imported article within the contemplation of section 304(a), Tariff Act of 1930, as amended (19 U.S.C. 1304(a)), and the article shall be excepted from marking. The outermost containers of the imported articles shall be marked in accord with this part.

In the case of the seat, after the foreign components have been packaged with the American-made components and before purchase by the consumer, the correct country of origin marking should state “Made in the United States with additional components from China and Taiwan.”

The applicable subheading for the child’s safety seat parts will be 9401.90.3500, 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: Parts: Other: Of rubber or plastics.”. 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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