CLA-2-94:OT:RR:NC:N4:433
Alison R. Obert
Senior Trade Compliance Analyst
1112 Seventh Avenue
Monroe, WI 53566
RE: The tariff classification of a swing from China.
Dear Ms. Obert:
In your letter dated May 11, 2017, you requested a tariff classification ruling. Description and photographs were provided.
Item Number YS-2168 is identified as the “Kids Canopy Swing.” Photographs depict a floor or ground standing canopy swing for two children, having a steel tube frame, of which the seating and canopy sections of the steel tube frame are covered over in polyester material. The item has two nylon seatbelts, an overhead canopy that is adjustable, and a weight capacity of up to 200 pounds. The overall dimensions of the item are 43 inches long by 30 inches wide by 43 inches high. This item is non-upholstered and approved for outdoor use.
The applicable subheading for the “Kids Canopy Swing” will be 9401.79.0004, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Seat (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats with metal frams: Other: Swings for children.” 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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division