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NY 864277

JUN 24 1991

CLA-2-94:S:N:N1:233 864277


TARIFF NO.: 9401.90.1000

Mr. Fred Goris
Division of The Quaker Oats Company
636 Girard Avenue
East Aurora, New York 14052

RE: The tariff classification of a breast shield from Mexico.

Dear Mr. Goris:

In your letter dated June 12, 1991, you requested a tariff classification ruling.

The furniture item consists of a breast shield, Fisher Model #9149, for an infant car seat. It is constructed of fabric coated polyeurethane with two large openings on one side and one small opening on the other. A plastic tab extends outward approximately 1" through the small opening. The item is used to attach the restraining straps to the bottom of the car seat. The dimensions are approximately 7" in length and 5" in height.

The applicable subheading for the breast shield for Fisher Model #9149 infant car seat will be 9401.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seats (other than those of heading 9402) parts: of seats of a kind used for motor vehicles. The rate of duty will be 3.1 percent ad valorem. Mexico is not eligoble for duty-free treatment under this HTSUS number.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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