Child Safety Seat Base

26 August 2011

Made of metal and plastic, designed for attaching a child safety seat to a motor vehicle. It comprises an extendable leg and a system with red/green indicators informing, for example, whether the article or the seat is correctly installed.

It is for temporary attachment to anchorage points, which are fixtures generally fastened permanently to the car body at the back of a vehicle seat.

The article allows different models of child safety seats to be clipped in and out. Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9401, 9401 90 and 9401 90 80. Classification under heading 8708 is excluded as the article is not permanently attached to the body of a motor vehicle and cannot therefore be considered an accessory of the body of a motor vehicle.

When a child safety seat is mounted on the ‘child safety seat base’, the whole presents the characteristics and performs the function of a complete child safety seat. The article is therefore to be considered a part of a child safety seat. The article is therefore to be classified under CN code 9401 90 80 as a part of a seat (Commission Regulation 772/2011)

Browse Articles

By Category
Anti Dumping Classification Duty Relief General Origin Valuation
By Tag
By Date
2016 2015 2014 2013 2012 2011 2010 2009

Mailing List

To stay abreast of important news and announcements, join our monthly mailing list.


About Us

We established ITS back in 2001 on the principle of delivering clear and measurable value to the highest professional standards, something that I feel passionately about to this day.

Find out more

What We Do

We understand that you are having to do more with less resulting in long to-do lists, urgent deadlines and a growing pile of projects which could add value if you only had the time.

Find out more

Latest News

From the four building blocks (Origin, Classification, Valuation and Duty Reliefs) to Senior Accounting Officers and their responsibilities and the introduction of AEO.

Latest News