CBP Says Infant Seats Aren't Booster Seats, Are Subject to Section 301 Duties

CBP rejected children’s product manufacturer Summer Infant’s claims that its Learn-to-Sit booster seats should be classified as traditional booster seats. As a result, the Learn-to-Sit booster seats are subject to Section 301 duties, according to a recent ruling released by CBP June 14.

The ruling request came to CBP headquarters on an application for further review of a protest filed by Summer Infant Jan. 30, 2023, appealing the agency's reclassification of the seat at liquidation from subheading 9401.80.4001 to subheading 9401.80.4046. Summer Infant claimed the reclassification was incorrect, saying the seats should be classified as they were originally, as children’s highchairs and booster seats of subheading 9401.80.4001.

But CBP ruled that the chairs should be classified in the category for "other" seats made of rubber or plastics, as the product is neither a highchair nor a booster seat. This subheading is 9401.80.4046, which is subject to Section 301 tariffs.

"The adjustable baby seats are designed to secure a child into a seat and raise them to a higher position, however, they are not designed to be placed on or securely attached to another larger seat," CBP said. "The seats have no securing strap and the u-shaped base alongside the adjustable arms do not present a design meant for stability on an uneven surface. In fact, the base is specifically and primarily designed to allow the entire structure to fold flat for storage and transportation, not for placement on another seat. As such, the adjustable baby seats are not booster seats as described in statistical reporting number 9401.80.4001," the agency said.

“The ability of the adjustable baby seats, at issue here, to adjust the elevation of the child is neither a traditional capability of booster seats, nor is it a capability that guarantees the seats meet the description of ‘booster seats.’ In fact, the ability for the adjustable baby seat to move a child up and down highlights that this seat is in its own category distinct from ‘booster seats,’” CBP said.

CBP describes the seats in its decision as “three models of adjustable seats for babies of four to twelve months of age. All three models are composed of a plastic structure with a U-shaped stability base, two arms that connect the base to the seat structure, and lockable hinges connecting the arms to the base and the arms to the seat that allow for the seat to be adjusted by raising or lowering the seat in relation to the base by tilting the arms. The plastic seat structure is covered in a padded textile seat foundation that has two holes to accommodate a baby’s legs and a built-in three-point safety restraint harness.”