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NY N011066

May 16, 2007



TARIFF NO.: 9401.80.6010

Maria F. Borges
Import Trade Coordinator
Hasbro, Inc.
200 Narragansett Park Drive
P.O. Box 200
Pawtucket, RI 02862-0200

RE: The tariff classification of a Rose Petal Lounge Chair from China

Dear Ms. Borges:

In your letter dated May 4, 2007 you requested a tariff classification ruling.

The merchandise is called a Rose Petal Lounge Chair. It is described as an inflatable child’s chair. It is composed of 100% polyester brushed tricot, 100% polyester decorative piping and a back and bottom of 100% polypropylene. The chair will be marketed as an accessory to a little girl’s toy line called Rose Petal Cottage which includes a play kitchen, nursery and cottage. Although you suggest the proper classification should fall under HTSUS Chapter 95 as a child’s toy, the chair has a utilitarian function. Therefore, it is precluded from classification under 9503 HTSUS the heading given to other components of this play set. The sample will be returned to you as requested.

The applicable subheading for the Rose Petal Lounge Chair will be 9401.80.6010 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402) whether or not convertible in to 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

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