Base
8886681993-08-05New YorkClassification

The tariff classification of an infant seat cover from Chinaand Hong Kong.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-02 · Updates monthly

Summary

The tariff classification of an infant seat cover from Chinaand Hong Kong.

Ruling Text

NY 888668 August 5, 1993 CLA-2-63:S:N:N6:349 888668 CATEGORY: Classification TARIFF NO.: 6304.91.0040 Mr. John W. Locker Entrepreneur Venture Capital Inc. First Bank Place Suite 420 130 W. Superior Street Duluth, Minnesota 55802 RE: The tariff classification of an infant seat cover from China and Hong Kong. Dear Mr. Locker: In your letter dated July 23, 1993, you requested a tariff classification ruling. You submitted a bear figured infant seat cover made of 100 percent brushed knit polyester fabric. The cover is contoured to fit an infant's car seat. The main panel is not padded and it measures approximately 14-1/2 inches by 27-1/2 inches. Snapped to the top portion of the cover is a padded bear head, and attached to each side panel is an arm which is also padded. The main panel has various slots through which seat restraints will presumably protrude. The back of the seat cover has six tie strings which are used to hold the seat cover to the seat. As requested in your letter the sample is being returned. The applicable subheading for the infant seat cover will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted... of man- made fibers. The rate of duty will be 11.5 percent ad valorem. The cover falls within textile category designation 666. Based upon international trade agreements, products of China are subject to visa and quota requirements. Products of Hong Kong are not presently subject to quota restraints however an export license is required. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels),an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport 

Related Rulings for HTS 6304.91.00.40

Other CBP classification decisions referencing the same tariff code.