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NY 897779




June 2, 1994

CLA-2-94:S:N:N8:233 897779

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.80.6040

Messrs. John M. Peterson & G. W. Thompson Neville, Peterson & Williams
Counsellors at Law
80 Broad Street
New York, New York 10004

RE: The tariff classification of a "Play 'N Go Yard" from Taiwan.

Dear Messrs. Peterson & Thompson:

In your letter dated March 4, 1994, on behalf of Delta Enterprise Corp. 175 Liberty Avenue, Brooklyn, New York, you requested a tariff classification ruling.

The furniture item is a "Play-'N Go Yard", a portable playpen for infants and young children. The Delta "Play 'N Go Yard" is a lightweight, folding, portable playpen. The play yard has a study metal frame to which side and end panels made of man made textile fibers are attached. The mesh fabric in these panels allows the child in the play yard to look outside and permits the supervising adult to see inside in order to monitor the child's activities.

Also included is a removable padded floor board with a manmade fiber sheet sized to fit over the floorboard and a fiber mosquito netting sized to fit over the play yard. The floorboard also serves to enclose the "Play-N-Go" yard when it is folded up, and features a textile carrying cover which fits over the folded floorboard, and through which the textile carrying handle can be inserted. The carry cover is specially shaped to hold the folded "Play 'N Go Yard". It is suitable for long term use and entered with the play yard. It will be classified with the play yard with which it is sold.

The Play-N-Go Yard is imported unassembled in a single package with all of the above components. Preparation of the product for use constitutes a minor assembly. The play yard consists of different goods and is considered a composite good made up of different components. The essential character of the play yard is provided by the fabric, and therefore the entire product should be classified as "furniture of other materials"; textile visa requirements would not apply to any of the constituent parts.

The applicable subheading of the "Play 'N Go Yard" will be 9403.80.6040, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Furniture of other materials, including cane, etc.: 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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