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NY H85340

August 27, 2001

CLA-2-94:RR:NC:SP:233 H85340


TARIFF NO.: 9403.70.8030

Ms. Deby Powell
Kids Only, Ltd.
48 Aberdeen Road
Framingham, MA 01701

RE: The tariff classification of Kids Only!® Sunny Day Play™ Children’s Lemonade Stand from China.

Dear Ms. Powell:

In your letter dated August 20, 2001, you requested a ruling on tariff classification.

The merchandise to be imported is the Kids Only!® Sunny Day Play™ Children’s Lemonade Stand. It is constructed of plastic and metal and measures 59.5”H x 31”W x 15.5”D. The item is designed to stand on the floor or ground and features a washable plastic surface, a multi-position tilt canopy, colorful graphic stickers, a lemonade sign and a price ticket holder. Based on the component material breakdown indicated in your letter, the plastic component imparts the essential character of the lemonade stand.

The applicable subheading for Kids Only!® Sunny Day Play™ Children’s Lemonade Stand will be 9403.70.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: furniture of plastics: other, other. 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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