CLA-2-94:OT:RR:NC:N3:349
Ms. Andrea L. Danner
Peg Perego USA, Inc.
3625 Independence Drive
Fort Wayne, IN 46808
RE: The tariff classification of an infant’s car seat cushion, back pad, seat padding, buckle protector and hood from Italy
Dear Ms. Danner:
In your letter dated July 6, 2010 you requested a tariff classification ruling.
The submitted sample, identified as Item Number IMUN0003USDA01K, consists of an infant’s car seat cushion (item number 1), back pad (item number 2), seat padding (item number 4), buckle protector (item number 3) and hood (item number 5). The seat cushion, back pad, seat padding and buckle protector are made from 100 percent polyester woven fabric with a polyester fill. The seat cushion and back pad are backed with a non-woven fabric. The seat cushion is contoured to fit the seat. It features an opening at the bottom and sides through which restraints will presumably protrude. The back pad contains two flaps for added comfort and protection. It also contains two tubular cushions to insert the shoulder harnesses through. The seat padding provides additional padding and protection for the infant. The pad contains a slit for the buckle to slide through. The buckle protector protects the buckle from rubbing against the infant.
Item number 5 described as a car hood snaps to the car seat to protect the infant from weather conditions. The hood is made from 100 percent polyester woven fabric. This hood is designed for and can only be used with an automobile seat.
In your letter you refer to Item Number IMUN0003USDA01K as set. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means 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;
(c) are put up in a manner suitable for sale directly to users without repacking
The instant items do not meet the qualifications of "goods put up in sets for retail sale". In this case the second criteria and third criteria are not met. The second criteria is not met since the hood is used to protect an infant from the sun and the car seat cover is used to provide cushioning for the infant. The third criteria is not met because the items will placed on the car seat and repackaged for sale to users after importation. Therefore, each item will be classified separately.
You also believe that all of the items are classified as parts of seats under heading 9401.90.5020, HTSUS. Items 1, 2 and 4 are separately presented cushions and are not classifiable under 9401 following Chapter 94 Note 3(b). Item number 3 is an accessory rather than a part.
The applicable subheading for items number 1, 2 and 4 will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The duty rate will be 6 percent ad valorem.
The applicable subheading for item number 3 will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of will be 7 percent ad valorem.
The applicable subheading for item number 5 will be 9401.90.1020, HTSUS, which provides for provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: parts: of seats of a kind used for motor vehicles, of textile material, cut to shape. The duty rate 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 John Hansen at (646) 733-3043.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division