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NY D82852

October 6, 1998

CLA-2-94:RR:NC:SP:233 D82852


TARIFF NO.: 9401.90.5000; 9401.90.3500

Ms. Ruby L. Wood
Evans and Wood & Co., Inc.
P.O. Box 610005
D/FW Airport, TX 75261

RE: The tariff classification of a seat pad, a head pad and a hinged storage case for a video control center for children from China.

Dear Ms. Wood:

In your letter dated September 28, 1998, on behalf of Today's Kids, you requested a tariff classification ruling.

The submitted literature depicts a video control center, which is a high-tech rocking chair, designed to enhance video game playing and television viewing. The item is designed for children ages 3 and up. It features a comfortable seat, a rocking base, and storage space for video games, tapes, accessories, and controllers. The only items to be imported will be the seat pad, head pad and storage case. The pads will be made of 100% cotton fabric with a 1/4" polyurethane pad inside. The pads will be designed with push fasteners which would permanently attach the pad to the control center. Another design under consideration is to have the pads snap onto the control center. The pads will be put into the retail carton with the control center, for the consumer to attach. The storage case is made of injection molded polypropylene and affixes to the control center as well. The storage case will hold games, joy sticks, etc. when not in use.

The applicable subheading for the seat and head pads will be 9401.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: parts: other: other. The rate of duty will be 0.8% ad valorem.

The applicable subheading for the storage case will be 9401.90.3500, HTS, which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: parts: other: of rubber or plastics. The rate of duty will be 0.5% ad valorem.

You have also inquired as to whether there are any special marking requirements. Please note that the retail package must list the various countries of origin of the components.

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.


Robert B. Swierupski

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