United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 NY Rulings > NY M81031 - NY M81095 > NY M81086

Previous Ruling Next Ruling
NY M81086

March 10, 2006

CLA-2-94:RR:NC:SP:233 M81086


TARIFF NO.: 9401.79.0045; 9401.80.6010

Mr. Matthew L. Miles
Dynasty International, Inc.
2441 Production Drive (ST100)
Indianapolis, IN 46241

RE: The tariff classification of baby bathers from China.

Dear Mr. Miles:

In your letter dated February 27, 2006, you requested a tariff classification ruling.

The items under consideration are six models of baby bathers. Five of the models, 08020, 08050, 08114, 08160, and 08200, are similar in construction, featuring a metal frame attached to a plastic base. A textile seat, principally or wholly made of nylon, is stretched over the metal frame. The intention is for the bather to be placed in the bath tub, with the baby seated in the bather, safely out of the water, which can then be poured over the baby as needed. The sixth model, 08510, is entirely different in construction. It is a thick, nylon-covered pad with a metal stand attached to one end that allows a baby’s head to be elevated. The item is compact and can be used to comfortably bathe a baby in either a tub or kitchen sink. You have submitted photographs of the baby bathers with your request.

The applicable subheading for the baby bathers, models 08020, 08050, 08114, 08160, and 08200, will be 9401.79.0045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other: Other: Household.” The rate of duty will be Free.

In your letter you suggest classification of model 08150 under 9404.90.2000, HTSUS, which provides for other pillows, cushions and similar furnishings. Since the item is considered furniture, 9404.90.2000 is not applicable.

The applicable subheading for the baby bather, model 08150, will be 9401.80.6010, HTSUS, which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats: Other, Household.” The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 646-733-3036.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: