L86862 L8 Ruling Active

The tariff classification of a child safety seat from Portugal

Issued August 9, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8714.99.8000

Headings: 8714

Product description

It enables a young child to ride behind an adult on a bicycle. It includes a fabric padded, plastic seat with safety straps, hand and foot rests, and an adjustable metal bar that is used to fasten it to an adult bicycle frame.

CBP rationale

The applicable subheading for the child safety seat will be 8714.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of vehicles of headings 8711 to 8713 (con.

Full text

NY L86862 August 9, 2005 CLA-2-87:RR:NC:N1:121 L86862 CATEGORY: Classification TARIFF NO.: 8714.99.8000 Mr. Raymond E. Anderson Charles A. Redden, Inc. 1609 Vauxhall Road, 2nd Floor Union, New Jersey 07083 RE: The tariff classification of a child safety seat from Portugal Dear Mr. Anderson: In your letter dated August 3, 2005, you requested a tariff classification ruling on behalf of Kent International. The sample you submitted is a child safety seat for a bicycle. It enables a young child to ride behind an adult on a bicycle. It includes a fabric padded, plastic seat with safety straps, hand and foot rests, and an adjustable metal bar that is used to fasten it to an adult bicycle frame. The applicable subheading for the child safety seat will be 8714.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of vehicles of headings 8711 to 8713 (con.), other, other, other. The rate of duty will be 10 percent ad valorem. 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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