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The tariff classification of a seat cover from China
Issued October 21, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N079275 (October 21, 2009)
Tariff classification
HTS codes: 6304.91.0040
Headings: 6304
Product description
The submitted sample, identified as a “Nap Nanny Infant Seat”, is a seat cover. This cover is designed to fit the contour of the Nap Nanny infant seat. It is made from a 100 percent polyester knit pile fabric. Attached to the underside of the center panel is a waterproof liner made from polyester knit fabric with a urethane coating. A strap system to hold the infant is attached to the upper side of the cover. The bottom edges are elasticized to secure the cover to the polyurethane foam seat.
CBP rationale
The applicable subheading for the pillow cover will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted.
Full text
N079275 October 21, 2009 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.91.0040 Ms. Susan Acuna Schenker, Inc. 850 Calcon Hook Road Sharon Hill, PA 19079 RE: The tariff classification of a seat cover from China Dear Ms. Acuna: In your letter dated October 7, 2009 you requested a tariff classification ruling on behalf of Baby Matters, LLC. The submitted sample, identified as a “Nap Nanny Infant Seat”, is a seat cover. This cover is designed to fit the contour of the Nap Nanny infant seat. It is made from a 100 percent polyester knit pile fabric. Attached to the underside of the center panel is a waterproof liner made from polyester knit fabric with a urethane coating. A strap system to hold the infant is attached to the upper side of the cover. The bottom edges are elasticized to secure the cover to the polyurethane foam seat. The applicable subheading for the pillow cover will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted... of man-made fibers. The duty rate will be 5.8 percent ad valorem. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 John Hansen at (646) 733-3043. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
More rulings on the same tariff codes
Classification, country of origin and United States-Mexico-Canada Agreement (USMCA) TPL eligibility for mattress covers; 19 CFR 102.21(c)(5)
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