CLA-2-39:RR:E:NC:N2:221
Ms. Linda Hamanaka
Ken Hamanaka Co. Inc.
5777 West Century Blvd., #760
Los Angeles, CA 90045
RE: The tariff classification of a portable chair booster from China
Dear Ms. Hamanaka:
In your letter dated July 3, 2007, on behalf of Boost Corporation, New York, you requested a tariff classification ruling.
You have submitted illustrations of a product identified as “Kaboost,” a portable chair booster. The booster functions as a substitute for a high chair or booster seat to raise the height of a normal chair, enabling a small child to sit at table level. The product consists of an X-shaped frame with a leg support attached to each of the four ends. The four legs of the chair fit into the four leg supports, raising the height of the chair. The booster is molded of plastics and incorporates an adjustable spring system. Each bar of the frame can be pulled out to extend the separation on the leg supports to fit most 4-legged chairs. The supports snap onto either round or square legs to grip the chair legs firmly into place. The booster can be used with either side facing up. One direction raises the height of the chair 4.5 inches and the other direction raises the height 3.75 inches. These heights correspond to the heights of standard booster seats. The booster folds so that it is easy to carry for use at restaurants, during travel, or for visits to friends or relatives.
You suggest classification as a part or accessory to a chair. This office agrees that the booster is an accessory to a chair. However, while the tariff provides for parts of furniture, it does not provide for accessories to furniture.
The applicable subheading for the Kaboost chair booster will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…other. The rate of duty will be 5.3 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division