J87981 J8 Ruling Active

The tariff classification of a Take Along Booster Seat from China.

Issued August 14, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9401.80.6030

Headings: 9401

Product description

The submitted sample is Item No. 1283 Take Along Booster Seat, which will be used by infants and small children as a travel booster seat. The item is composed of a carrying case with a compartment that holds a self-contained inflatable seat. The carrying case also features multiple compartments of which one is insulated for transporting drinks and snacks. The outer material is nylon 420D. For tariff purposes, the Take Along Booster Seat will be considered a composite good whose essential character is imparted by booster seat. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the Take Along Booster Seat will be 9401.80.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for “(Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats: Other, Other.

Full text

NY J87981 August 14, 2003 CLA-2-94:RR:NC:SP:233 J87981 CATEGORY: Classification TARIFF NO.: 9401.80.6030 Mr. James W. Lawless C.H. Powell Company 47 Harvard Street Westwood, MA 02090 RE: The tariff classification of a Take Along Booster Seat from China. Dear Mr. Lawless: In your letter dated July 24, 2003, on behalf of The First Years Inc., you requested a tariff classification ruling. The submitted sample is Item No. 1283 Take Along Booster Seat, which will be used by infants and small children as a travel booster seat. The item is composed of a carrying case with a compartment that holds a self-contained inflatable seat. The carrying case also features multiple compartments of which one is insulated for transporting drinks and snacks. The outer material is nylon 420D. For tariff purposes, the Take Along Booster Seat will be considered a composite good whose essential character is imparted by booster seat. Your sample is being returned as requested. The applicable subheading for the Take Along Booster Seat will be 9401.80.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for “(Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats: Other, Other.” 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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