CLA-2-94:OT:RR:NC:N4:433
Chris Reynolds
Senior Manager, Trade Services
Barthco International, Inc., d/b/a OHL-International
5101 S. Broad Street
Philadelphia, PA 19112
RE: The tariff classification of child safety seat covers and components, packaged for retail sales, from China or Thailand.
Dear Mr. Reynolds:
In your letter dated October 10, 2013, on behalf of Britax Child Safety, Inc., you requested a tariff classification ruling. As requested, the samples received will be returned to you.
The merchandise concerned pertains to three cover sets packaged for retail sales designed for attachment and use with Britax’s child safety seats. These cover sets have components that either cover over or attach to their respective child safety seat. All three cover sets have clips on the component identified as the seat cover and these clips attach the cover to the frame (platform) of their respective child safety seat. To clarify, the seat cover(s) are upholstered cushion covers that form only part of the covering for child safety seats; other components are needed to fully cover over and pad each of the child safety seats. From observation of the samples and an understanding of the illustrative literature only the seat cover(s) have clips to attach to the frame of the child safety seat, while the other components secure to the seat by means of Velcro, loops or slide-through slits.
Cover set # 1, Frontier 90 consists of a seat cover, a headrest cover, a back cover, left and right side wing covers, a belly pad and two comfort pads. Cover set # 2, Pinnacle 90 consists of a seat cover, a headrest cover, a seat back, left and right side wing covers, a belly pad and two comfort pads. Cover set # 3, Pioneer 70 consists of a seat cover, a headrest cover, left and right side wing covers, a belly pad and two comfort pads.
When interpreting and implementing the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The ENs to heading 9401 “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof,” sub-section “Parts” state that separately presented cushions and mattresses, sprung, stuffed or internally fitted with any material or of cellular rubber or plastics whether or not covered, are excluded (heading 9404) even if they are clearly specialized as parts of upholstered seats (e.g., settees, couches, sofas). When these articles are combined with other parts of seats, however, they remain classified in this heading. At a minimum, we find that the combining of the seat cover(s) with clips form dedicated parts of seats.
As for the other components of the cover sets, including the seat cover(s) with clips, we believe the “doctrine of entireties” is applicable. The doctrine of entireties as used in Customs law says that when an entry consists of parts which can be assembled to form an article that is different from any of the parts, the proper classification will be of the whole article, rather than the individual components. This principle is a corollary to the fundamental theory of customs jurisprudence that an imported article should be classified according to its true commercial character. The doctrine states that, if an entry consists of parts which, although unjoined, when assembled form an article different from any of the parts, then the proper classification is the one for the whole article and not for the parts separately.
Accepting the doctrine of entireties moves us away from the argument of cushions or other textile articles versus parts of seats, and leads to one conclusion that the cover sets having only one purpose that of covering Britax’s child safety seats are dedicated and irrevocable parts of such seats. See United States v. Pompeo, 43 CCPA 9 (1955) and Bauerhin Technologies Limited Partnership, and John V. Carr & Sons Inc. v. The United States, 96-1275,-1276 (1997). See New York ruling N245061 dated August 30, 2013.
The applicable subheading for the three cover sets will be 9401.90.5021, 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: Other; Other of textile material, cut to shape.” 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 Neil H. Levy at (646) 733-3036.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division