NY 0860301 - The tariff classification of a Kmart "Kiddy Resin Stack Chair" and a "Graco Walker/Bouncer/Gym" from Taiwan. - United States International Trade Commision Rulings

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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

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