In the Jan. 12, 2022, Customs Bulletin and Decisions, U.S. Customs and Border Protection is reclassifying child car seat cushions with clips as cushions under HTSUS 9404.90.20 (6 percent duty) rather than as parts of car seats under HTSUS 9401.90.50 (duty-free).
The items at issue are covers designed and shaped to go over a molded infant car seat shell with a molded foam insert. The covers are attached to the car seat with clips.
CBP states that in 1997 the Court of Appeals for the Federal Circuit classified cushions for child car seats under heading 9404. The cushions at issue here are similar to those involved in the CAFC decision in that they contain clips, are imported separately from the car seats, and are padded with other materials.
Ruling HQ H293786 will revoke rulings NY N132069, NY N245061, and NY N246761 to reflect this change.
For more information on how to seek or utilize classification and other rulings, please contact attorney Deb Stern at (305) 894-1007 or via email.
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