CLA-2 RR:CR:GC 961331 JAS
Ms. Marsha Dawson
Graco Children's Products, Inc.
Thousand Oaks Corporate Center
Morgantown, PA 19543
RE: Travel System, Infant Car Seat/Stroller; Transportation System for Infants; Portable Infant Car Seat, Molded Plastic
Base, Collapsible Stroller; Goods Put Up in Sets for Retail Sale, GRI 3(b), Essential Character; HQ 961266
Dear Ms. Dawson:
In a letter to the Customs National Commodity Specialist
Division, New York, dated January 21, 1998, you request a
classification ruling under the Harmonized Tariff Schedule of the
United States (HTSUS), for the Travel System, an infant stroller
with car seat attached. A xerox page depicting the components
was submitted.
FACTS:
The Travel System, as described, consists of a collapsible
stroller and infant car seat, packaged together in a box for
retail sale. The System permits easy and efficient movement of
the child from home to the car and points in between. It can be
used as a car seat, an infant carrier, a car seat/stroller and,
when the child outgrows the car seat, a convenience stroller.
The System consists of these components: (1) a car seat of
molded plastic, with carry handle, fabric liner, and safety
restraint; (2) a molded plastic base; and (3) a lightweight
collapsible stroller of plastic and aluminum, with a snap-on
fabric seat, back, and canopy, a mesh utility storage basket, and
safety restraint. The car seat snaps into brackets on the
stroller and the plastic base attaches to the bottom of the car
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seat. This serves both to secure the car seat in a motor vehicle
and as a means of stabilizing the car seat while on the ground.
The provisions under consideration are as follows:
8715.00.00 Baby carriages (including strollers) and parts thereof...4.4 percent ad valorem
* * * *
9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof:
9401.20.00 Seats of a kind used for motor vehicles
...0.6 percent ad valorem
ISSUE:
Whether the System constitutes "goods put up in sets for
retail sale" (sets) for tariff purposes and, if so, whether an
essential character can be established.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 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, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) constitute the official interpretation of
the Harmonized System. While not legally binding on the
contracting parties, and therefore not dispositive, the ENs
provide a commentary on the scope of each heading of the
Harmonized System and are thus useful in ascertaining the
classification of merchandise under the System. Customs believes
the ENs should always be consulted. See T.D. 89-80. 54 Fed. Reg.
35127, 35128 (Aug. 23, 1989).
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GRI 3(b) states, in relevant part, that goods put up in sets
for retail sale shall be classified as if consisting of the
material or component which gives them their essential character,
insofar as this criteria is applicable. With respect to this
issue, the relevant ENs, at p. 4 under the caption RULE 3(b),
state:
(X) For purposes of this Rule, the term
"goods put up in sets for retail sale"
shall be taken to mean goods which:
(a) consist of at least two different
articles which are, prima facie,
classifiable in different headings;
(b) consist of products or articles put
up together to meet a particular need
or carry out a specific activity; and
(c) are put up in a manner suitable for sale
directly to users without repacking (e.g.,
in boxes or cases or on boards).
In this case it is apparent that the System satisfies criteria
(a) in that the infant car seat with molded plastic base is
provided for as a seat in heading 9401 and the stroller is
provided for as a baby carriage in heading 8715. The System
satisfies criteria (b) because, in our opinion, infant transport,
whether in the car seat or in the stroller, is a particular need
or a specific activity. Lastly, the System is clearly boxed or
packaged in a manner suitable for sale directly to users without
repacking.
As to which component imparts the essential character to the
System, relevant ENs authorize Customs to consider the nature of
each component in the good, its weight or value, or its role in
relation to the use of the good. We recognize that
considerations as to value, construction in accordance with
applicable Federal safety standards, and diversification of use,
all militate in favor of a conclusion that the car seat imparts
the essential character. Nevertheless, the stroller is similarly
capable of a transport function, particularly for a toddler or an
older child, and with less strain on the parent. It also has a
utility storage basket which the car seat lacks. Moreover, both
the stroller and the car seat would appeal equally to prospective
buyers with several children of different ages. For this reason,
we are unable to establish an essential character for the System.
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Under GRI 3(c), therefore, we find that the System is to be
classified in heading 9401, as that heading occurs last in
numerical order among those which equally merit consideration.
In HQ 961266, dated June 4, 1998, we held that nearly identical
merchandise, the 4-in-1 System Infant Car Seat/Stroller, was a
set, classifiable in subheading 9401.20.00, HTSUS.
HOLDING:
The Travel System is a "set" for tariff purposes. Under the
authority of GRI 3(c), it is classifiable in subheading
9401.20.00, HTSUS. The rate of duty is 0.6 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division