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NY A89125

November 18, 1996

CLA-2-94:RR:NC:2:233 A89125


TARIFF NO.: 9403.90.6000; 9401.90.5000

Mr. Charles J. Cannon
Liberty International, Inc.
470 Main Street
Pawtucket, RI 02860

RE: The tariff classification of "My Own Desk N Chair" from China.

Dear Mr. Cannon:

In your letter dated October 31, 1996, on behalf of Summer Infant Products, Inc., you requested a tariff classification ruling.

The submitted samples, "My Own Desk N Chair", are flat complete form covers in the shapes of a child's desk and chair. They are manufactured from finished manmade textiles fully completed with zipper openings for the insertion of foam. The covers feature colorful graphics, letters and numbers. Foam inserts, which can easily be removed for laundering the fabric covers, will be inserted in the United States. When filled with foam, the articles form a desk with a soft base and a durable rigid top for writing, coloring and snacking, and a padded seat. The desk also features side mesh pockets for storage. The desk and chair are designed to be used by children 1 to 3 years of age. Both items will become articles of furniture which are designed to be placed on the floor or ground.

The applicable subheading for the desk will be 9403.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: parts: other: of textile material, except cotton. The rate of duty will be 4.2% ad valorem.

The applicable subheading for the chair will be 9401.90.5000, HTS, which provides for seats, whether or not convertible into beds, and parts thereof: parts: other: other. The rate of duty will be 2.4% ad valorem.

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 Lawrence Mushinske at 212-466-5739.


Roger J. Silvestri

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