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NY B83478




April 14, 1997

CLA-2-39:RR:NC:2:224 B83478

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.7500

Joseph P. Cox
Stein, Shostak, Shostak, & O'Hara
515 South Figueroa Street
Suite 1200
Los Angeles, California 90071-3329

RE: The tariff classification of a "Swim Rite Baby Seat" from China.

Dear Mr. Cox:

In your letter dated March 20, 1997, you requested a tariff classification ruling, on behalf of Sunco Products.

You are requesting the tariff classification on item number N-8329, a "Swim Rite Baby Seat". This article is designed for children under the age of 2 years to sit in while floating in a pool. The inflatable baby seat is constructed of a double wall vinyl with two air chambers. It also has a diaper style seat, leg holes, and a back support. It is approximately 28 inches by 22 inches in size. The article is not considered water sport equipment in subheading 9506.29.0040, Harmonized Tariff of the United States, since it is designed for very small children who require adult supervision to simply sit in this device. Furthermore, the article is not considered a toy in subheading 9503.90.0030, Harmonized Tariff Schedule of the United States, since the article is not used primarily as a play thing, but as a functional inflatable baby swim seat. The subject merchandise is different from the baby seats ruled on in NY 834398. In this previous ruling one style depicted a seal while the other style depicted a clown, both styles obviously designed for the amusement of young children. The subject merchandise is a solid color design with some printing and a logo on its face.

The applicable subheading for the inflatable baby swim seat will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for "Pneumatic mattresses and other inflatable articles, not elsewhere specified or included". The rate of duty will be 4.2 percent 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 Thomas A. McKenna at 212-466-5475.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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