CLA-2-94:S:N:N1:233 849125
Mr. Fred Goris
Fisher-Price, Div. of the Quaker Oats Company
Distribution & Custom Compliance
636 Girard Avenue
East Aurora, New York 14052-1885
RE: The tariff classification of an infant walkabout pad from
Mexico.
Dear Mr. Goris:
In your letter dated January 23, 1990, you requested a
tariff classification ruling.
The furniture item is an infant walkabout pad, Fisher-Price
style model #9133. The shell is composed of 100 percent nylon
fabric and the padding and/or stuffing consists of polyester
batting and urethane foam. The article will be attached to an
infant walker frame for use as a support and seat, and its
dimensions are approximately 16" H x 11" W. The walker frame is
designed to stand on the floor.
The applicable subheading for the infant walkabout pad will
be 9403.90.6000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other furniture and parts thereof, of
textile material, except cotton. The duty rate will be 7 percent
ad valorem.
Articles classifiable under subheading 9403.90.6000, HTS,
which are products of Mexico are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations.
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