CLA-2-94:OT:RR:NC:N4:433
Suzanne Lagay Kay
Manager of Tax and Treasury Services
Franco Manufacturing Co., Inc.
555 Prospect Street
Metuchen, NJ 08840
RE: The tariff classification of a child’s chair from China.
Dear Ms. Lagay Kay:
In your letter dated, June 28, 2013, you requested a tariff classification ruling. A photo of the child’s chair was submitted.
The item is described as a child’s saucer folding chair. The chair is composed of a circular metal frame connected to two metal folding legs. The frame is made of 0.8 millimeter metal tubing and is 9 millimeters in diameter. Attached to the circular frame is a seat made from polyester and micro mink material stuffed with cushioning made from polyester fiber. On the backrest there is an image of “Hello Kitty.”
The applicable subheading for the child’s saucer folding chair will be 9401.71.0011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats with metal frames: Upholstered: 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/.
Importations of this item may be subject to the provisions of 19 Code of Federal Regulations, Part 133, Trademarks, Trade Names, and Copyrights. You should check with your local Customs and Border Protection office concerning importations of goods covered by Intellectual Property Rights.
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 Neil H. Levy at (646) 733-3036.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division