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NY 866223




AUGUST 27, 1991

CLA-2-94:S:N:N1:233 866223

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.79.0045

Ms. Shelley D. James
Nelson Juvenile Products, Inc.
P.O. Box 277
Custer, WA 98240

RE: The tariff classification of baby walkers from Taiwan.

Dear Ms. James:

In your letter dated August 19, 1991, you requested a tariff classification ruling.

The furniture items consist of two models of baby walkers, #23-113 and #23-123. Both models have a metal frame with a molded plastic base fitted on six casters which allows the baby to propel itself. The adjustible height seat is made of vinyl or vinyl covered with fabric. Both walkers have a molded plastic tray and gym attachments. They are incidental to the main function of the baby walker which is to serve as a seat for the baby. Both baby walkers are designed to be placed on tne floor or ground.

The applicable subheading for the baby walkers with metal frames 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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