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NY A84059




June 13, 1996

CLA-2-94:RR:NC:FC:233 A84059

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.90.5000

Mr. Paul Killea
Danzas Corporation
3650 131st Avenue S.E.
Suite 700
Bellevue, WA 98006

RE: The tariff classification of a walker seat from China or Taiwan.

Dear Mr. Killea:

In your letter dated May 17, 1996, on behalf of Graco Children's Products, Inc., you requested a tariff classification ruling.

The submitted sample is a seat for an infant/toddler walker. The seat has an exterior covering of polyester fabric and is padded with urethane foam. The perimeter of the seat has metal rings which are used to attach the seat to the frame of the walker.

In your letter, you requested a ruling pursuant to Section 344 New Rules of Origin. Please note that Section 344 would not apply since the item is classified in Chapter 94 and is not subject to visa requirements. The applicable subheading for the walker seat will be 9401.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Seats...and parts thereof: Parts: Other: Other. The rate of duty will be 2.4% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-466-5739.

Sincerely,

Roger J. Silvestri

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