Baby Car Seats Classified Under HSN 94018000, Distinct from Vehicle Seats and Baby Carriages, Affirming Specific Safety Classification

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....AAR held that baby car seats are correctly classified under HSN code 94018000, not under 87150010 or 87089900. The seats are specialized safety attachments for infants in motor vehicles, distinct from primary vehicle seats or baby carriages. They are additional attachments affixed to existing vehicle seats, designed specifically for safe infant transportation. The seats do not qualify as motor vehicle seats under 94012000 or baby carriages under 87150010. Consequently, entry 210A of Notification No. 5/2024 Central Tax (Rate) does not apply to these products. The ruling affirms the applicant's existing classification and tax treatment of baby car seats.....