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NY R03201

February 7, 2006

CLA-2-94:RR:NC:SP:233 R03201


TARIFF NO.: 9401.80.6030

Ms. Agnesann Mansfield
Pier 1 Kids, Inc.
2900 West Seminary
Fort Worth, TX 76133

RE: The tariff classification of a child sized beanbag seat from Thailand.

Dear Ms. Mansfield:

In your letter dated February 1, 2006, you requested a tariff classification ruling.

The merchandise to be imported is a child sized beanbag seat. The seat will be imported with the shell and filler unassembled so that the customer will be able to have the child’s name embroidered on the shell prior to stuffing it. The beanbag shell is made of 100% cotton denim. The inner filler fabric is 65% polyester and 35% cotton. The filling is 100% polyester fiber balls, 1200 grams fiber and 600 grams fiber padding. You have submitted a photograph of the shell and filler as they will be imported in plastic wrap.

The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI'S). The pertinent rule to this product is GRI 2(a) which states that "any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled." Accordingly, we consider the child sized beanbag seat, in the condition in which it is imported, to possess the essential character of a finished beanbag seat.

The applicable subheading for the child sized beanbag seat will be 9401.80.6030, HTSUS, which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats: Other, Other.” 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

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