The tariff classification of a child’s safety seat from Hong Kong.

N044078 November 24, 2008 CLA-2-94:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9401.80.6020 Ms. Leslie Dodgen T.H. Weiss, Inc. 3800 Camp Creek Parkway Building 1200, Suite 170 Atlanta, GA 30331 RE: The tariff classification of a child’s safety seat from Hong Kong. Dear Ms. Dodgen: In your letter dated November 4, 2008, on behalf of Beam’s Industries, Inc., you requested a tariff classification ruling. Photographs and description have been submitted for a child’s safety seat designed for use in a bus. This seat will be permanently bolted into the bus seat and covered with upholstery. The seat can be folded down to be used as a child seat or left upright so that the bus seat can accommodate an adult. The seat will be made of plastic and will feature polyester seat belt webbing. The seat belt buckles and tongues will be composed of both metal and plastic. The applicable subheading for the child’s safety seat will be 9401.80.6020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats: Other, Child safety seats." The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division