N306234 N3 Ruling Active

The tariff classification of a plastic car seat installation stick from Taiwan.

Issued September 24, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9990

Headings: 3926

Product description

Images were submitted in lieu of a sample. The product’s web address (http://clickitstick.com) was also provided. The product under consideration is described in your submission as a car seat installation stick, which is made from acrylonitrile butadiene styrene (ABS) plastic. This stick has a small magnet incorporated into it and also includes a small plastic spring clip. It is intended to aid in threading a seatbelt through the back of a child’s car seat. This plastic car seat installation stick would be considered an article of plastic, and as it is not provided for more specifically elsewhere,

CBP rationale

the applicable subheading will be 3926.90.9990, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.

Full text

N306234 September 24, 2019 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9990 Ms. Melissa Auell Auell Consulting 6304 South Ross Road Morrison, CO 80465 RE: The tariff classification of a plastic car seat installation stick from Taiwan. Dear Ms. Auell: In your letter dated September 13, 2019, you requested a tariff classification ruling on behalf of your client, Dana Higgins. Images were submitted in lieu of a sample. The product’s web address (http://clickitstick.com) was also provided. The product under consideration is described in your submission as a car seat installation stick, which is made from acrylonitrile butadiene styrene (ABS) plastic. This stick has a small magnet incorporated into it and also includes a small plastic spring clip. It is intended to aid in threading a seatbelt through the back of a child’s car seat. This plastic car seat installation stick would be considered an article of plastic, and as it is not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9990, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 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 at https://hts.usitc.gov/current. 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

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 →