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NY C82717

December 23, 1997

CLA-2-94:RR:NC:SP:233 C82717


TARIFF NO.: 9401.90.1080; 9404.90.2000

Ms. Julie Knippling
Circle International, Inc.
3275 Alum Creek Drive
Suite 200
Columbus, OH 43207

RE: The tariff classification of an infant car seat canopy and cover from China.

Dear Ms. Knippling:

In your letter dated December 8, 1997, on behalf of Century Products Company, you requested a tariff classification ruling.

You have submitted one infant car seat canopy and one infant car seat cover with your request. Both the canopy and pad are constructed of textile materials. The canopy is made of a 60 percent polyester and 40 percent cotton woven printed fabric. It has two elastic loops for attaching to the top of a car seat. The front portion of the infant car seat cover is made from 60 percent polyester and 40 percent cotton woven printed fabric. The back portion is made from 100 percent polyester non-woven fabric. The item is stuffed with a 100 percent polyester filler. It is contoured to fit an infant car seat and has four elastic loops. A piece of elastic is sewn along two of the edges. There are four slots and an opening at the bottom through which restraints will presumably protrude. Your samples are being returned as requested.

In your letter you indicate that the infant car seat canopy and cover will be sold together as a set. The two items do not meet the qualification of "goods put up in sets for retail sale". In order to qualify as a set the following criteria must be met:

1. The goods must consist of at least two different articles which are, prima facie, classifiable in different headings. 2. The goods are put together to meet a particular need or carry out a specific activity. 3. They are packed for sale directly to users without repacking.

In this case, the second criteria is not met since the canopy is used to protect an infant from the sun, and the car seat cover is used to provide cushioning for the infant. The infant car seat canopy and cover are not considered to be "goods put up in sets for retail sale" and will be classified separately.

The applicable subheading for the infant car seat canopy will be 9401.90.1080, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of seats of a kind used for motor vehicles, other. The rate of duty will be 1.2% ad valorem. The rate of duty for 1998 will be 0.6% ad valorem.

The applicable subheading for the infant car seat cushion cover 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 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, other. The rate of duty will be 6 percent ad valorem. The rate of duty for 1998 will remain the same.

Presently, the above subheadings are not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

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 212-466-5739.


Robert B. Swierupski

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