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NY H85200




August 27, 2001

CLA-2-94:RR:NC:SP:233 H85200

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.79.0015

Ms. Deby Powell
Kids Only, Ltd.
48 Aberdeen Road
Framingham, MA 01701

RE: The tariff classification of Kids Only!® Sunny Day Play™ Children’s Lawn Swing, Children’s Bench, Children’s Beach Chair, Children’s Sling Chair and Children’s Beach Chair w/Sack from China.

Dear Ms. Powell:

In your letter dated August 15, 2001, you requested a ruling on tariff classification.

The merchandise to be imported is as follows:

Kids Only!® Sunny Day Play™ Children’s Lawn Swing is constructed of a heavy-duty tubular steel frame with a textile seat and back. The swing features a multi-position canopy cover, safety seat straps and is available in all color and fabric variations.

Kids Only!® Sunny Day Play™ Children’s Bench is constructed of a tubular metal frame with a textile seat and back. The bench features armrests and is available in all color and fabric variations.

Kids Only!® Sunny Day Play™ Children’s Beach Chair is constructed of a tubular metal frame with a textile seat and back. The chair is available in all color and fabric variations.

Kids Only!® Sunny Day Play™ Children’s Sling Chair is constructed of a tubular metal frame with a textile seat and back. The chair is available in all color and fabric variations.

Kids Only!® Sunny Day Play™ Children’s Beach Chair w/Sack is constructed of a tubular metal frame with a textile seat and back. A sack is attached to the back of the chair. The chair is available in all color and fabric variations.

The applicable subheading for the Kids Only!® Sunny Day Play™ Children’s Lawn Swing, Children’s Bench, Children’s Beach Chair, Children’s Sling Chair and Children’s Beach Chair w/Sling will be 9401.79.0015, 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, with metal frames: other, outdoor: with textile covered cushions or textile seating or backing material: 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
Director,

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