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NY F88460

June 21, 2000

CLA-2-94:RR:NC:SP:233 F88460


TARIFF NO.: 9403.80.6040

Mr. Gary Ho
L.E. Coppersmith Inc.
2041 Rosecrans Avenue, Suite 300
El Segundo, CA 90245

RE: The tariff classification of a travel bed for toddlers from China.

Dear Mr. Ho:

In your letter dated June 9, 2000, on behalf of Small Fry Designs Inc., you requested a tariff classification ruling.

The submitted sample, called “Travel ‘N’ Trundle” bed, is a travel bed designed for toddlers over two years of age. The article consists of a frame made of nylon and a mattress made of vinyl covered polyurethane foam, which is placed inside of the frame to serve as the sleeping area. Six pieces of polyethylene foam are included and are used to support the sides of the frame. All pieces are rolled up and placed inside of a single handle nylon drawstring duffel bag for storage and transport. The article is designed to be placed on the floor or ground.

The Travel ‘n’ Trundle bed consists of different components and is considered to be a composite good. Regarding the essential character of the Travel ‘N Trundle bed, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary as between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. The essential character of the Travel ‘N’ Trundle bed is imparted by its nylon component.

Your sample is being returned as requested.

The applicable subheading for the Travel ‘N’ Trundle bed will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: furniture of other materials, other, household. The rate of duty will be free.

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 212-637-7061.


Robert B. Swierupski

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