CLA-2-94:OT:RR:NC:N4:433
Marsha Dawson
Import Manager
Newell Rubbermaid
150 Oaklands Boulevard
Exton, PA 19341
RE: The tariff classification of a child’s booster seat from China.
Dear Ms. Dawson:
In your letter dated August 25, 2009, you requested a tariff classification ruling.
A photograph and description have been submitted for a child’s booster seat. This item is composed of plastic and features a three point harness to prevent the child from getting out of the seat. The photograph illustrates that the design of the seat allows a strap to be used to position the seat securely on another chair. This item will be sold both separately and as part of Blossom 4-in-1 Seating System.
The applicable subheading for the booster seat if composed of reinforced plastic will be 9401.80.2010, 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, Household.” The rate of duty will be free.
The applicable subheading for the booster seat if not made of reinforced plastic will be 9401.80.4045, 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: Other, 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