CLA-2-63:OT:RR:NC:N3:351
Mr. James Ferry
Gallagher Transport International Inc.
P.O. Box 39005
4700 Oakland Street #140
Denver, CO 80239
RE: The tariff classification of a baby walking harness from China
Dear Mr. Ferry:
In your letter dated January 17, 2012, you requested a tariff classification ruling on behalf of your client, Little Dundi, LLC.
You submitted literature and illustrations of a harness you call the Little Dundi™ Baby Walker. The harness is made up with padded textile fabric and removable straps. You indicate that the harness is used to help a baby or toddler to learn how to walk. The padded body fits around the baby’s upper chest and crotch area, providing support, while leaving the sides of the torso uncovered. It closes at the back with hook-and-loop fastener strips. An adult holds the straps to keep the baby upright while the baby learns to walk.
The applicable subheading for Little Dundi Baby Walker will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.
In your letter you state that classification may be in subheading 9401.80.6025, HTSUS, which provides for Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof, . . . other seats for children. However, the Little Dundi Baby Walker cannot be used as a child’s seat. It is a harness made up of fabric and padding that a child sits in it but it has no supports that will allow a child to sit on it.
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 the 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 Mitchel Bayer at (646) 733-3102.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division