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NY 894279

February 7, 1994

CLA-2-94:S:N:N8:233 894279


TARIFF NO.: 9401.71.0010

Ms. Linda Johns
Kids II, Inc.
1245 Old Alpharetta Road
Alpharetta, Georgia 30202

RE: The tariff classification of a child bouncer seat from China.

Dear Ms. Johns:

In your letter dated January 20, 1994, you requested a tariff classification ruling.

The furniture item consists of a child bouncer seat. It is constructed of 65 percent polyester and 35 percent cotton; the fiberfill is made of 100 percent polyester. The metal frame is made from steel wire zinc-plated which has been chromate-dipped. The plastic molded parts and the toys and toy bar consist of polypropylene. From the enclosed illustrative literature, the child bouncer seat has a metal frame and is upholstered. The seat and back portions are constructed of fiberfill while the two front legs are made of plastic molded parts and the rear leg rods and supports consist of a metal frame.
The child bouncer seat can be folded up and used as an infant carrier. It has a bar of toys attached for a child's entertainment and is designed to be placed on the floor or ground. The play bar with toys are incidental to the main function of the child bouncer which is to serve as a seat for the child.

The applicable tariff provision for the child bouncer seat will be 9401.71.0010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for: Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Upholstered, household. The general rate of duty will be 4 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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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