The tariff classification of a seat belt cover and a toy from Hong Kongor Taiwan.
Issued July 1, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.41.0010, 6307.90.9989
Product description
The seat belt cover is made of two panels. One panel is made of knit brushed fabric. The other panel is composed of woven fabric with polyester fiber backing. This panel has top stitching throughout the fabric and the polyester fiber backing creating a quilted pattern. The two panels are sewn together with a knit fabric binder around the edges. The cover is secured around the seat belt with strips similar to the VELCRO brand fastener. It measures approximately 3 1/2" x 2 3/4". The toy is constructed of tricot brushed fabric with facial features resembling a cow. It is stuffed with polyester fiber filling. It stands approximately 5 3/16 inches in height. Attached at the tip of each arm and onto the back are strips similar to the VELCRO brand fastener.
CBP rationale
The applicable subheading for the seat belt cover will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles. The applicable subheading for the toy will be 9503.41.0010, HTS, which provides for toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof, stuffed toys.
Full text
NY C89379 July 1, 1998 CLA-2-63:RR:NC:TA:352 C89379 CATEGORY: Classification TARIFF NO.: 6307.90.9989; 9503.41.0010 Mr. Errol Cohen Way-2-Go L.L.C. 200 Fifth Ave, Suite 940 New York, NY 10010 RE: The tariff classification of a seat belt cover and a toy from Hong Kong or Taiwan. Dear Mr. Cohen: In your letter dated June 8, 1998, you requested a tariff classification ruling. The sample submitted is a "Seat Belt Cuddler" which consists of a seat belt cover and a toy. The seat belt cover is made of two panels. One panel is made of knit brushed fabric. The other panel is composed of woven fabric with polyester fiber backing. This panel has top stitching throughout the fabric and the polyester fiber backing creating a quilted pattern. The two panels are sewn together with a knit fabric binder around the edges. The cover is secured around the seat belt with strips similar to the VELCRO brand fastener. It measures approximately 3 1/2" x 2 3/4". The toy is constructed of tricot brushed fabric with facial features resembling a cow. It is stuffed with polyester fiber filling. It stands approximately 5 3/16 inches in height. Attached at the tip of each arm and onto the back are strips similar to the VELCRO brand fastener. The applicable subheading for the seat belt cover will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other. The rate of duty will be 7 percent ad valorem. The applicable subheading for the toy will be 9503.41.0010, HTS, which provides for toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof, stuffed toys. The rate of duty will be free. 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 Alan Tytelman at 212-466-5896. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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