CLA-2-94:S:N:N1:233 866223
Ms. Shelley D. James
Nelson Juvenile Products, Inc.
P.O. Box 277
Custer, WA 98240
RE: The tariff classification of baby walkers from Taiwan.
Dear Ms. James:
In your letter dated August 19, 1991, you requested a tariff
classification ruling.
The furniture items consist of two models of baby walkers,
#23-113 and #23-123. Both models have a metal frame with a
molded plastic base fitted on six casters which allows the baby
to propel itself. The adjustible height seat is made of vinyl or
vinyl covered with fabric. Both walkers have a molded plastic
tray and gym attachments. They are incidental to the main
function of the baby walker which is to serve as a seat for the
baby. Both baby walkers are designed to be placed on tne floor
or ground.
The applicable subheading for the baby walkers with metal
frames will be 9401.79.0045, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for seats (other than those
of heading 9402), and parts thereof, other seats, with metal
frames, other, other, household. The rate of duty will be 4
percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport