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NY H85339




August 28, 2001

CLA-2-94:RR:NC:SP:233 H85339

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.79.0015; 9403.80.6080

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

RE: The tariff classification of Kids Only!® Sunny Day Play™ Children’s Beach Chair w/Sack & Umbrella and Children’s Hammock 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 Beach Chair w/Sack & Umbrella is constructed of a tubular metal frame with a textile seat and back. . A sack is attached to the back of the chair. An umbrella is included which attaches to the top of the chair. The chair is available in all color and fabric variations.

Kids Only!® Sunny Day Play™ Children’s Hammock consists of a fabric hammock with a pillow attached to a tubular metal stand. The hammock is available in all color and fabric variations and is designed to stand on the ground.

We find that the above-described hammock is a composite good whose essential character is not clearly imparted by either the fabric hammock or the metal stand. General Rule of Interpretation (“GRI”) 3(c), Harmonized Tariff Schedule of the United States (HTS) provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the classification for the fabric hammock occurs last.

The applicable subheading for the Kids Only!® Sunny Day Play™ Children’s Beach Chair w/Sack & Umbrella will be 9401.79.0015, 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.

The applicable subheading for the Kids Only!® Sunny Day Play™ Children’s Hammock will be 9403.80.6080, HTS, which provides for other furniture and parts thereof: furniture of other materials, including cane, osier, bamboo or similar materials: other: other. The rate of duty will be free.

In your letter you also requested the classification of Kids Only!® Sunny Day Play™ Children’s Gazebo w/Mesh Fabric Screening and Kids Only!® Sunny Day Play™ Children’s Gazebo. Additional information is required in order for us to properly classify the items. Please contact National Import Specialist Mitchel Bayer at 212-637-7086.

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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