NY 869915
JANUARY 7 1992
CLA-2-94:S:N:N1:233 869915
Mr. Matthew Silverman
Downunder Design Inc.
61 Hubbard Street
Concord, MA 01742
RE: The tariff classification of a Kangaroo Booster from Mexico.
Dear Mr. Silverman:
In your letter dated December 12, 1991 you requested a
tariff classification ruling.
The Kangaroo Booster is a booster seat that is used in
automobiles for children who have outgrown their car seat. The
Kangaroo Booster raises a child high enough to see out the window
while properly positioning the car's own lap/shoulder belt. It
has no belt of its own. The Kangaroo Booster is made of a foam
body with a plush fabric covering.
The applicable subheading for the Kangaroo Booster will be
9401.20.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for seats of a kind used for motor
vehicles. The rate of duty will be 3.1 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport