The tariff classification of footmuffs from Germany.

NY G88003 March 16, 2001 CLA-2-94:RR:NC:SP:233 G88003 CATEGORY: Classification TARIFF NO.: 9401.90.1080 Ms. Roberta Simpson Baby Footmuff, LLC 1210 Twaddell Drive West Chester, PA 19382-8488 RE: The tariff classification of footmuffs from Germany. Dear Ms. Simpson: In your letter dated March 1, 2001, you requested a ruling on tariff classification. The submitted photographs depict footmuffs. A footmuff resembles a sleeping bag or papoose, but it is designed for and only used in strollers or car seats during the winter months to keep infants and toddlers warm while outdoors. The following styles will be imported: High-Tech Fubbsack or Footmuff – The item comes in two sizes, one for infant car seats and a larger model for toddler strollers and car seats. The exterior fabric is made of polyester with a DuPont Teflon coating. The interior fabric is cotton-lambskin, made of 83% cotton, 17% polyester. The footmuff is water repellant, wind resistant, breathable and stays dry next to the child’s skin. It is machine washable and dryable. The footmuff also has three zippers to enable the user to open it and use it as a play mat or diaper-changing mat. It also has five slits on the back to fit seat belts and straps of any stroller or car seat. High Tech Mico – which is a fabric of microfilament yarn, making the fabric soft, highly water repellant, oil and soil repellant, wind resistant, thermal retaining, and breathable. The interior fabric is 100% polyester. The interior fabric is made of 83% cotton, 17% polyester. The footmuff has one zipper and does not open flat. It has reflectors for nighttime use, and five slits for seat belts and straps of any stroller or car seat. The applicable subheading for footmuffs will be 9401.90.1080, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: parts: of seats of a kind used for motor vehicles, other. The rate of duty will be free. 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 Lawrence Mushinske at 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division