CLA-2-94:RR:NC:SP:233 D82471

Marsha L. Dawson
Graco Children's Products Inc.
P.O. Box 100
Elverson, PA 19520

RE: The tariff classification of a 5-point harness from China.

Dear Ms. Dawson:

In your letter dated September 11, 1998, you requested a tariff classification ruling.

The submitted sample is a 5-point harness which will be imported and used on highchairs which are produced in Elverson, PA. The harness consists of a right shoulder/waist strap and a left shoulder/waist strap which are attached to a crotch strap with a plastic buckle. The straps are made of synthetic fiber webbing. The harness has no other use than as a part of a highchair.

The applicable subheading for the 5-point harness will be 9401.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: parts: other: other. The rate of duty will be 0.8% ad valorem.

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 Lawrence Mushinske at 212-466-5739.

Sincerely,

Robert B. Swierupski, Director
National Commodity Specialist
Division