CLA-2-94:OT:RR:NC:N4:433
Kelley Baker International Sales Coordinator Brica, Inc.
P.O. Box 989
225 Blue Ridge Parkway
Freeport, Florida 32439
RE: The tariff classification of a travel booster seat from China.
Dear Ms. Baker:
In your letter received December 3, 2010, you requested a tariff classification ruling. A sample was provided.
Item # 64007 is described as a compact Fold ‘n Go Travel Booster Seat. The travel booster seat is intended for use by small children, including infants old enough to sit up on their own. The item is composed of coated polyester, which covers most of the seat. The seatback is composed of press-board covered in polyester material, while the base of the seat is made of plastic covered in polyester material. The booster seat has a three-point harness, with polypropylene straps that are designed to secure a child when he or she is seated in the chair. Additional plastic slats below the base act as legs, which support the base of the seat in conjunction with the seatback. Per the instructions on the back of the item, the booster seat is only intended for use with an adult chair with a seat back, and not intended for use in a motor vehicle. This seat can be folded up when not in use for portability and ease of storage.
The booster seat is composed of different components [polyester, wood, plastic, and netting] and is considered a composite good. Regarding the essential character of the good, the Explanatory Notes (ENs) to GRI 3 (b) (VIII) to the Harmonized Tariff Schedule of the United States (HTSUS) state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
In the case of the Fold ‘n Go Travel Booster Seat, the underlying rigid plastic that forms the base of the seat provides the strength necessary to support the weight of an infant or child that is placed upon the seat. This article would still remain functional even if the upper portion of the pressboard seatback was removed, as a child could still use the seat when it is secured to an adult chair. Accordingly, the essential character of the travel booster seat is imparted by the plastic.
The applicable subheading for the Fold ‘n Go Travel Booster 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