CLA-2-94:OT:RR:NC:N4:433
Franco Grutti
Seajet Express, Inc.
46 Arlington Street
Chelsea, MA 02150
RE: The tariff classification of a child’s bicycle seat from China.
Dear Mr. Grutti:
In your letter dated June 25, 2009, on behalf of Todson Inc., you requested a tariff classification ruling.
Style number TCS2000 is a molded laminated plastic baby seat designed to attach to the rear of a bicycle. The seat will measure 20.3 inches long by 15.6 inches wide by 37.2 inches high and will be attached to the bicycle via a cast aluminum rack. The rack is included with the seat and is bolted to the rear of the bicycle. The chair features dual steel spring suspension, four point harness, adjustable foot rests, padded safety bar and rear reflector.
For tariff classification purposes, the baby seat and the rack form a composite good consisting of different components. The baby seat and the rack are adapted one to the other and together form a whole unit. Such composite goods are classified as if they consisted of the component which gives them their essential character. Weighing various factors such as value, volume, durability and marketability, the component which imparts the essential character of this composite good is the baby seat.
The applicable subheading for the child’s bicycle seat will be 9401.80.2030, 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: Of rubber or plastics: Of reinforced or laminated plastics: Other.” 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,
Robert B. Swierupski
Director
National Commodity Specialist Division