The tariff classification of car seat cover sets from China.

NY I80893 May 17, 2002 CLA-2-94:RR:NC:TA:349 I80893 CATEGORY: Classification TARIFF NO.: 9404.90.1000; 9404.90.2000 Ms. Shannon Holgate Hula Moon 234 Flower Street Costa Mesa, CA 92627 RE: The tariff classification of car seat cover sets from China. Dear Ms. Holgate: In your letter dated April 22, 2002 you requested a classification ruling. You submitted samples of car seat belt strap covers. You will also be importing a cushioned car seat cover and car seat canopy. Samples of those items were previously submitted. The car seat cover, seat belt cover and car seat canopy will either be made from a woven “Hawaiian print” fabric or a tufted fabric referred to as “Chenille”. The seat cover and seat belt cover will be stuffed with polyester filler. The seat belt covers are approximately 6 inches square and feature a hook and loop type fastener. They are designed to wrap around the shoulder portion of a seat belt to provide cushioning. The cushioned car seat covers will be available in an infant size and child’s size. These items will be packed together for retail sale at time of import. The infant sized set will consist of the cushioned seat cover, strap covers and canopy, while the child sized set will contain the cushioned seat cover and seat belt covers. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3(b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the material or component, which gives them their essential character. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, "goods put up in sets for retail sale" refers to goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. The subject items meet the qualifications of "goods put up in sets for retail sale". The components of the sets consist of two or three different articles which are, prima facie, classifiable in different headings. They are put up together to carry out a specific activity and they are packaged for sale directly to users without repacking. It is our opinion that the cushioned car seat cover is the component that gives the sets their essential character. The applicable subheading for the cushion seat cover if the outer fabric is in chief weight cotton will be 9404.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for mattress supports; 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: of cotton. The duty rate will be 5.4 percent ad valorem. The applicable subheading for the cushion seat cover if the outer fabric is in chief weight man-made fiber will be 9404.90.2000, HTS, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The duty rate will be 6 percent ad valorem. The cushion seat cover in chief weight cotton falls within textile category designation 369. Based upon international textile trade agreements products of China are not subject to quota or the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 John Hansen at 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division