The tariff classification of Mickey Car Seat Belt Cover from Sri Lanka and China

NY F81241 January 4, 2000 CLA-2-87:RR:NC:MM:101 F81241 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Ms. Lisa Y. Vega-Pravato Customs Specialist Walt Disney Attractions, Inc. P.O. Box 10000 Lake Buena Vista, Florida 32830-1000 RE: The tariff classification of Mickey Car Seat Belt Cover from Sri Lanka and China Dear Ms. Vega-Pravato: In your letter dated December 20, 1999 you requested a tariff classification ruling. You submitted a sample of the Mickey Car Seat Belt Cover, which consists of a seat belt cover and a plush toy. The plush toy is the head of the Mickey Mouse character and is made of 100% polyester. It is intended to be used by children when strapped in a vehicle with a seat belt. By feeding the seat belt through the openings, the cover provides some comfort and amusement to the child. The plush Mickey head is attached by a strip of VELCRO making it possible for the child to detach from the seat belt cover and play with. You suggest that the item might be classified HS 9503.41.0010, which provides for stuffed toys representing animals and non-human creatures. We disagree with your proposed classification. General Rule of Interpretation 3(b) states that when goods are, prima facie, classifiable under two or more headings classification shall be effected as follows: …composite goods consisting of …different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the …component which gives them their essential character…. In this case it is the seat belt cover which is the essential character of the item put up for retail sale. The applicable subheading for the Mickey Car Seat Belt Cover will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies: Other: Other…Other. The rate of duty will be 2.5% 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 Robert DeSoucey at 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division