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NY 814693

September 28, 1995

CLA-2-94:R:N2:233 814693


TARIFF NO.: 9401.90.5000

Mr. John H. Qualey
Rogers & Brown Custom Brokers, Inc.
2 Cumberland Street
Charleston, SC 29413-0160

RE: The tariff classification of seat for a Tot Wheels II Walker from Taiwan.

Dear Mr. Qualey:

In your letter dated September 8, 1995, on behalf of Graco Children's Products, Inc., you requested a tariff classification ruling.

The submitted illustrative material depicts the furniture item as a seat for Graco Tot Wheels II Walker, Model #4870. The Tot Wheels II seat has an exterior shell of vinyl. It is not woven, but is calendered, i.e., the PVC resins are processed through a series of rollers which produce a continuous sheet of vinyl. The interior padding is of urethane foam. The seat is imported with its hardware kit, which consists of a specially fabricated threaded steel rod, a self-locking nut, wing nut, threaded studs, and plastic spacers.

The applicable subheading for the Tot Wheel II Walker seat will be 9401.90.5000, 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: Parts: other. The rate of duty will be 3.2 percent ad valorem.

The submitted sample will be retained by NIS Lawrence Mushinske for official use.

This ruling is being issued under the provisions of Section 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 212-466-5739.


Roger J. Silvestri

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