NY 860301
FEB 13 1991
CLA-2-94:S:N:N1:233 860301
CATEGORY: Classification
TARIFF NO.: 9401.80.40458 & 9401.79.00459
Mr. Howard M. Paull
Sharretts, Paley, Carter & Blauvelt, P.C.
Law Offices
Sixty Seven Broad Street
New York, New York 10004
RE: The tariff classification of a Kmart "Kiddy Resin Stack
Chair" and a "Graco Walker/Bouncer/Gym" from Taiwan.
Dear Mr Paull:
In your letter dated February 4, 1991, you requested a
tariff classification ruling.
The furniture items consist of a Kmart "Kiddy Resin Stack
Chair" and a "Graco Walker/Bouncer/Gym." The Stack Chair, code
#04-70-51, is a children's slat back seat which measures
approximately 20 inches in height. It is constructed wholly of
injection molded plastic and is designed to be stacked one upon
another. The Walker/Bouncer/Gym, code #88-00-04, is a height-
adjustable bouncing baby walker made of molded, high-density,
polyethylene 5/8 inch powder coated steel tubing. The walker is
fitted with eight easy-roll 7/8 inch casters. It has a four
position squeeze latch height adjustment and a play tray and bar
with plastic rattle-type toys on a string. The seat is comprised
of fully padded reinforced plastic sheeting. The height
adjustment, play tray and bar with toys are incidental to the
main function of the baby walker which is to serve as a seat for
a baby.
The applicable subheading for the Kmart "Kiddy Plastic Resin
Stack Chair" will be 9401.80.40458, Harmonized Tariff Schedules
of the United States, which provides for seats (other than those
of heading 9402), and parts thereof, other seats, of rubber or
plastic, other, other. The rate of duty will be 2.4 percent ad
valorem. The applicable subheading for the "Greco
Walker/Bouncer/Gym" with steel tubing will be 9401.79.00459,
HTSUS, which provides for other seats, with metal frames, other,
other. The rate of duty will be 4 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport