CLA-2-94:OT:RR:NC:N5:433
Deana Smith
The William Carter Company
3438 Peachtree Road NE, Suite 1800 Atlanta, GA 30326
RE: The tariff classification of a seat component from Cambodia.
Dear Ms. Smith:
In your letter dated April 16, 2024, you requested a binding tariff classification ruling. A sample, illustrative literature, and a product description were provided. Per request, the sample is being returned.
Item 9R254710, the All-Season Infant Car Seat Cover, is a cut to shape textile fabric canopy that is contoured to fit the removeable motor vehicle child safety bucket seat component found on combination car seats/infant strollers. The article is comprised of knit and woven polyester panels and is designed to provide shade from the sun, temporary protection from wind, rain, or snow, as well as incorporating an optional-semi-enclosure for privacy when fully extended. The article dimensions approximate 24 in length and 20 in width. The article is not permanent and is designed for temporary easy installation and removal. The final purchaser will choose the manner in which the article is used, whether it be a cover for the infant car seat component only or in conjunction with a combination infant stroller. The article will serve no function or purpose that is independent of the infant safety restraint seat and the article is designed, marketed, and sold as an attachment to the infant safety restraint seat.
The applicable subheading for the subject merchandise will be 9401.99.9021, 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division