CLA-2-94:OT:RR:NC:N4:433

Courtney Cabin
Import Compliance Coordinator
Phoenix International Freight Services, Ltd.
1501 North Mittel Boulevard, Suite A
Wood Dale, IL 60191

RE: The tariff classification of Kidco Playpod from China.

Dear Ms. Cabin:

In your letter dated May 19, 2010, on behalf of Kidco Incorporated, you requested a tariff classification ruling.

Photographs and description have been provided for the Kidco Playpod. The Playpod has been described as a stationary seat made from polyester /nylon fabric attached to a metal frame. The top of the Playpod has two holes that are similar to cup holders that can hold a bottle or child’s cup. The Playpod is collapsible and folds up to be placed in a polyester/nylon carrying bag. This item can be easily taken from location to location, indoor and outdoor, so that the child can be placed within a secure environment.

The applicable subheading for the Kidco Playpod, will be 9401.79.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402) whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other; Other.” The rate of duty will be free.

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 Neil H. Levy at (646) 733-3036.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division