The tariff classification of an infant's high chair cover, car seat cover, carrier cover and stroller cover from China.
Issued May 20, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9404.90.1000
Headings: 9404
Product description
The submitted samples are padded covers for a high chair, an infant's car seat, a baby carrier and a stroller. All four items act as cushions to provide comfort to infants. The outer surface is made from a terry knit fabric and the back is a woven fabric. The fiber content is stated to be 80 percent cotton and 20 percent polyester with the exception of the high chair cover which is 75 percent cotton and 25 percent polyester. The four covers are stuffed with a 100 percent polyester filling The high chair cover is composed of a seat pad and a separate back pad. Each pad has self fabric ties used to fasten the pads to the chair. The back pad has a ruffle along the top and an elastic band that will help secure the pad to the chair. The car seat cover has a ruffle around the top portion and an elastic band to secure the cover to the seat. This cover has adjustable VELCRO-like straps used to fit the cover to the car seat and has various cutouts for the car seat straps. The carrier cover and the stroller cover also have a ruffle around the top. The carrier cover has an elastic band to secure the cover to the carrier and VELCRO-like straps to adjust the cover to fit the carrier. The stroller cover has self fabric ties and cutouts for the stroller straps.
CBP rationale
The applicable subheading for the covers will be 9404.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: of cotton.
Full text
NY 885573 May 20, 1993 CLA-2-94:S:N:N6:349 885573 CATEGORY: Classification TARIFF NO.: 9404.90.1000 Ms. Pamela Ervin Expeditors International of Washington, Inc. 601 N. Nash Street El Segundo, California 90245 RE: The tariff classification of an infant's high chair cover, car seat cover, carrier cover and stroller cover from China. Dear Ms. Ervin: In your letter dated April 15, 1993, on behalf of Noel Joanna, Inc., you requested a tariff classification ruling. The submitted samples are padded covers for a high chair, an infant's car seat, a baby carrier and a stroller. All four items act as cushions to provide comfort to infants. The outer surface is made from a terry knit fabric and the back is a woven fabric. The fiber content is stated to be 80 percent cotton and 20 percent polyester with the exception of the high chair cover which is 75 percent cotton and 25 percent polyester. The four covers are stuffed with a 100 percent polyester filling The high chair cover is composed of a seat pad and a separate back pad. Each pad has self fabric ties used to fasten the pads to the chair. The back pad has a ruffle along the top and an elastic band that will help secure the pad to the chair. The car seat cover has a ruffle around the top portion and an elastic band to secure the cover to the seat. This cover has adjustable VELCRO-like straps used to fit the cover to the car seat and has various cutouts for the car seat straps. The carrier cover and the stroller cover also have a ruffle around the top. The carrier cover has an elastic band to secure the cover to the carrier and VELCRO-like straps to adjust the cover to fit the carrier. The stroller cover has self fabric ties and cutouts for the stroller straps. The applicable subheading for the covers will be 9404.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: of cotton. The rate of duty will be 6 percent ad valorem. The covers fall within textile category designation 369. Based upon international trade agreements, products of China are subject to visa and quota requirements. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels),an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
More rulings on the same tariff codes
Classification of two Mod Elephant bedding sets made in China
Classification of two Anchors Away bedding sets made in China
Classification of a pouffe from India
The tariff classification, North American Free Trade Agreement (NAFTA) applicability, country of origin, and marking of fiberfill pillows with a water bladder from Canada.
The tariff classification of decorative accent pillows from China.
The tariff classification of a pillow book or a story book pillow from China.
The tariff classification of a pillow and pillow covers from China
The tariff classification of a pillow, cushions and a pillow shell from China and India
The tariff classification of an infant’s changing pad from China
The tariff classification of an unfinished quilted pillow shell from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →