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NY M87848




November 17, 2006

CLA-2-39:RR:NC:SP:221 M87848

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880

Ms. Kelley Edwards
Blue Ridge International Products Company P.O. Box 989
Freeport, FL 32439

RE: The tariff classification of the “Rainforest Soft Travel Tray” from China.

Dear Ms. Edwards:

In your letter dated October 24, 2006, you requested a tariff classification ruling.

The sample provided with your letter is marketed as a travel tray for use in an automobile. The tray is contoured to sit on a child’s lap to provide a surface for the child to eat a snack, read or play a game. The tray consists of three inch thick polyurethane foam padding encased within a shell constructed of polyvinyl chloride plastic sheeting at the top and textile material at the sides and bottom. It has built-in raised sidewalls to keep items from sliding off the top and a removable plastic insert to add stability to the tray top and to allow for easy cleaning. Textile straps with plastic clips secure the tray to a car seat.

You suggest classification in subheading 9403.90.10 of the Harmonized Tariff Schedule of the United States (HTSUS), as parts of furniture of a kind used in automobiles. The travel tray is not designed to stand on the floor and is not within the definition of furniture. The tray may be used as an accessory to a child safety car seat. Although child safety car seats are classifiable within the provisions for furniture for automobiles, there is no provision for accessories to furniture.

The applicable subheading for the travel tray will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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