CLA-2-94:OT:RR:NC:N4:433
Angela Wardlaw
Brica, Inc.
500 West Fifth Street, Suite #220
Charlotte, NC 28202
RE: The tariff classification of a protective automobile safety seat cover from China.
Dear Ms. Wardlaw:
In your letter dated March 28, 2011, you requested a tariff classification ruling. A sample was submitted.
The Buggy Bubble® is described on the website buggybubble.com as an all-in-one weather protective infant car seat cover. The item is composed mainly of polyester material. The Buggy Bubble optimally balances weather protection with proper air circulation. Its patented framed enclosure is spacious and well ventilated. The weather protective supplementary ceiling cover is water resistant and has been tested in accordance with international UPF testing standards and laboratory certified as UPF50+, blocking over 98% of the sun's harmful UVA and UVB rays. The Buggy Bubble is simple to use and fits universally on most any infant car seat models. It is stated on the website that the Buggy Bubble has gone from being an idea to a reality, helping parents to protect their babies from rain, sun and insects while enjoying the great outdoors. This item is also depicted on the website in what appears to be a combination stroller and infant car seat.
Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the HTSUS is such that most goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
When, by application of rule 2 (b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification, in pertinent part, shall be effected as follows: GRI 3 (a) the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.
It has been suggested by you that classification of the Buggy Bubble should fall to heading 8715, HTSUS, the provision for baby carriages, including strollers and parts thereof. Specifically you reference subheading 8715.00,0040, which provides for parts of baby carriages, including strollers. There is also a second competing heading of 9401, HTSUS, the provision for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof. The specific subheading 9401.90.5021 provides for parts of seats, other of textile material, cut to shape.
In Headquarters Rulings HQ 961331 dated June 16, 1998 and HQ 961130 dated October 2, 1998, combination strollers and car seats (headings: 8715 and 9401, respectively) were held to be classifiable under subheading 9401.20.00, HTSUS, based upon GRI 3 (c), the heading which occurs last in numerical order among those which equally merit consideration. It is our opinion that the “use” of a protective covering for a stroller is secondary to that of a protective covering primarily used over a car seat. Most car seats snap off and dislodge from their base unit, are designed to be a carrier with a handle, and are self-resting whether on the floor or table or other type of surface, so that parents can partake of their infant and toddler in a variety of indoor and outdoor settings. As such, we are of the opinion that the Buggy Bubble cover is not classifiable as a part of a stroller.
One must note that if the Buggy Bubble (cover) is an accessory, rather then a part, to a car seat, then classification will be based upon constituent material as heading 9401, HTSUS, has no accessories provision. Two Court cases: Victoria Distribution, Inc. v. the United States (425 F.2d 759 decided April 30, 1970) and Bauerhin Technologies Limited Partnership v. United States (96-1275, 96-1276 dated April 2, 1997) provide guidance as to when an article, although known in the trade as an accessory, is classified as a part for tariff purposes. Victoria Distribution involved a battery-operated horn-light combination used on a bicycle and Bauerhin Technologies involved canopies for automobile safety seats. Both of these court cases turned on not whether the goods were accessories, but whether they were classifiable for duty purposes as “parts” of something for which they were used. Factors before the two courts for determining that the articles in question were parts for tariff purposes included: whether the goods were dedicated solely for use with the articles to which they belonged, the goods were not a separate and distinct commercial entity, and the goods were not designed nor sold to be used independently.
Consistent with the two court cases in the aforementioned paragraph, it is the NIS’s opinion that the Buggy Bubble (cover/canopy) is a part for infant/toddler automobile safety seats, in that the protective covering is dedicated solely for use over most automobile safety seats or combination stroller and car seat units; has no other function or uses other than to fit over most infant/toddler automobile safety seats; and parents would not buy this type of good without first owning the automobile safety seat onto which this covering goes over. We also find that the protective cover that goes over most automobile safety seats, used in and out of automobiles, contributes to the well-being of the infant/toddler against adverse environmental conditions, dangerous and non-dangerous insects, and other potentially hazardous conditions. Accordingly, classification of the Buggy Bubble falls to subheading 9401.90, HTSUS – parts of seats.
The applicable subheading for the Buggy Bubble, protective automobile safety seat cover, will be 9401.90.5021, 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: Parts: Other: Other: Other of textile material, cut to shape. 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