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NY 803234

November 2, 1994

CLA-2-39:S:N:N6:221 803234


TARIFF NO.: 3926.90.9590; 4016.99.6050

Mr. Joseph J. Kenny
Liberty International, Inc.
470 Main Street
Pawtucket, RI 02860

RE: The tariff classification of a plastic air pump squeaker and "rubber feet" from China.

Dear Mr. Kenny:

In your letter dated August 1, 1994, which you followed up with additional information on October 18, 1994, on behalf of Summer Infant Products, you requested a tariff classification ruling.

The plastic squeaker and rubber feet will be used with a domestically produced toilet training chair. The feet, which are composed of a synthetic rubber, are small self-adhesive pads that will be placed on the feet of the chair to provide a smooth surface that will not scratch the floor. The plastic squeaker will be placed in the chair to amuse the child. You suggest classification in heading 9401, HTS, which provides for parts of furniture. The rubber feet and plastic squeakers, however, have multiple uses and are not principally used with furniture.

The applicable subheading for the rubber feet will be 4016.99.6050, HTS, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the plastic squeaker will be 3926.90.9590, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 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
New York Seaport

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