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NY 870778


JANUARY 28 1992

CLA-2-94:S:N:N1:233 870778

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.79.0045

Mr. Jeffrey Wilson
Sears National Headquarters
Sears Towers
Chicago, Illinois 60684

RE: The tariff classification of a baby walker from Taiwan.

Dear Mr. Wilson:

In your letter dated January 17, 1992, you requested a tariff classification ruling.

The furniture item is a Snoopy adjustable baby walker, Kolcraft stock #50162. It is comprised of a metal frame with a mounted plastic base fitted on eight large swivels for easy mobility. The height is adjustable for a growing baby. It is cushiony, has a deluxe high back seat pad with tailored leg openings and wipes clean. The Snoopy bar is included which features a squeakable Snoopy toy plus a large, wide play tray. This play tray is incidential to the main function of the baby walker which is to serve as a seat for the baby. The article folds flat for travel or storage and is designed for placing on the floor or ground.

A toy is an article "designed for the amusement of children or adults". An infant walker is not designed for amusement but rather to hold a child in an upright position to encourage walking. Therefore, the walker is not a toy and is not classified in Chapter 95, HTSUS.

The applicable subheading for the metal/plastic baby walker will be 9401.79.0045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seats (other than those of heading 9402), and parts thereof, other seats, with metal frames, other, other, household. 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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