CLA-2-94:RR:NC:SP:233 B89704
Mr. Frank Costa
P.C. Industries Inc.
Unit #3, 100 Industrial Crescent
Summerside, P.E.I. C1N 5N6
Canada
RE: The tariff classification of infant cradles and growth charts from Canada.
Dear Mr. Costa:
In your letter dated September 8, 1997, you requested a tariff classification ruling.
You have submitted brochures which depict the following items:
1. An infant cradle made of wood, measuring approximately 39"L x 23"W x 36"H. The article consists of seven component pieces and when assembled, is designed to be placed on the floor.
2. A growth chart which is used to measure a child's height, consisting of a wooden beam attached to which is a wooden pony, giraffe or parrot head which slides up and down a maple measuring stick. The beam measures approximately 5 feet in length and is designed to be wall mounted 18" above the floor.
The applicable subheading for the infant cradle will be 9403.50.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other: Other: Other. The general rate of duty will be 1% ad valorem.
The applicable subheading for the growth chart will be 9031.80.8085, HTS, which provides for Measuring or checking instruments...Other instruments...Other, Other. The general rate of duty will be 3% 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