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NY 868878

DECEMBER 3, 1991

CLA-2-94:S:N:N1:233 868878


TARIFF NO.: 9403.70.8010

Mr. Ron Sias
J. W. Hampton, Jr. & Co., Inc.
Custom House Brokers
15 Park Row
New York. New York 10038

RE: The tariff classification of inflatable furniture from Taiwan.

Dear Mr. Sias:

In your letter dated November 20, 1991, on behalf of F.W. Woolworth Company, New York, New York 10279, you requested a tariff classification ruling.

The furniture items consist of an inflatable 3 piece furniture set, item #14075. It is constructed of printed PVC and is comprised of a table, chair and settee. The pieces have a clown design on each one and are designed for use by children. They are ordered and shipped together in the same carton and are intended to be used with each other. The three items are put up together for retail sale and are considered a set for Customs purposes. When inflated they are designed for placing on the floor or ground.

The applicable subheading for the 3 piece inflatable furniture set will be 9403.70.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furniture and parts thereof, furniture of plastic, other, household. The rate of duty will be 2.4 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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