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March 23, 1999

CLA-2-94:RR:NC:SP:233 D89432

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.80.4045

Ms. Linda Moran
Coughlin/Lazer Transportation Services
Building 75, Suite 229
JFK International Airport
Jamaica, NY 11430

RE: The tariff classification of a child-sized chair from China.

Dear Ms. Moran:

In your letter dated March 12, 1999, on behalf of PuffyCo Inc., you requested a tariff classification ruling.

The submitted sample is a child-sized foam-base chair with a manmade fiber fabric covering, modeled to resemble an automobile. Four cushions modeled to resemble wheels are attached to the sides of the chair by velcro. A mesh knit pocket is sewn to the back of the chair for storage. The essential character of the chair is imparted by the foam.

Your sample is being returned as requested.

The applicable subheading for child-sized chair will be 9401.80.4045, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: other seats: of rubber or plastics: other, other. The rate of duty will be free.

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 212-637-7061.

Sincerely,

Robert B. Swierupski

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