The tariff classification of a child's car seat cushion cover from Mexico.

NY C85243 March 26, 1998 CLA-2-94:RR:NC:TA:349 C85243 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Mr. Andrew Doornaert Tower Group International 6730 Middlebelt Road Romulus, MI 48174 RE: The tariff classification of a child's car seat cushion cover from Mexico. Dear Mr. Doornaert: In your letter dated March 13, 1998 you requested a tariff classification ruling on behalf of the Kolcraft Enterprises, Inc. The sample, referred to as a "Child Safety Seat Pad" part number 0610500, is a car seat cushion. It is made from a polyester fabric which is laminated to urethane foam. This car seat cushion cover has an elasticized bottom edge. Sewn along the edge are plastic clips which will hold the cover to the car seat. The back has elastic loops which also secure the cushion cover to the injection molded seat. There are two straps with clips on the front that are used in conjunction with the vehicle's shoulder/lap belt. In your letter, you propose that this item is classifiable under subheading 9401.90.1080, HTS. Heading 9401, HTSUSA, provides for seats, and parts thereof. A child's car seat, as a whole, is classifiable therein, see subheading 9401.20.0010, HTSUSA. The Explanatory Notes (EN), the official interpretation of the tariff at the international level, state that the heading covers identifiable parts of chairs or other seats, such as backs, bottoms and armrests (whether or not upholstered with straw or cane, stuffed or sprung), and spiral springs assembled for seat upholstery. However, the EN goes on to exclude, "separately presented cushions...whether or not covered...(heading 94.04)" from this heading. Heading 9404, in turn, provides for articles of bedding and similar furnishings (including cushions), which are...stuffed or internally fitted with any material. The sample at issue, which contains a piece of urethane foam to form a thickly padded car seat cushion, is appropriately classified therein. The car seat cushion cover is classified under subheading 9404.90.2000, HTSUSA, which provides for articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The general duty rate will be 6 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 212-466-5854. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division