CLA-2-94:S:N:N8:233 897945
Mr. Llango Sankaralingam
Evenflo Juvenile Furniture Co., Inc.
1801 Commerce Drive
Piqua, Ohio 45356
RE: The tariff classification of a portable play yard from
China.
Dear Mr. Sankaralingam:
In your letter dated June 2, 1994, you requested a tariff
classification ruling.
The furniture item is a portable play yard, called the
"Houdini", Model Number 332103. The play yard folds easily to
compact size for easy storage in small places. It has a foam
padded floor and a top rail, a high draft guard, a power coated
tubing frame and a vinyl supported floor. The "Houdini" measures
36 inches x 36 inches under normal use. It's principal use is to
provide a safe environment during sleeping or playing. The unit
can be moved from room to room or transported to another location
and is designed to be placed on the floor or ground.
A sample including a weight and value breakdown have been
submitted. The metal frame is heavier than the plastic vinyl
covering; their respective values are about equal. When looking
at the play yard, all that is seen is the plastic vinyl covering.
Since an essential character cannot be determined, noting GRI (3)
(c), when goods cannot be classified by reference to 3 (a) or 3
(b), they shall be classified under the heading which occurs last
in numerical order among which equally merit consideration.
The submitted sample is being returned to you under separate
cover.
The applicable subheading for the metal play yard will be
9403.70.8010, Harmonized Tariff Schedule of the United States
Annotated, HTSUSA, which provides for: Other furniture and parts
thereof: Furniture of plastics: Other, household. The rate of duty
will be 2.4 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