CLA-2-94:OT:RR:NC:N4:433
Shawnna L. Klimek
President
Swing Set Stuff, Inc.
33750 Steadman Road
New Boston, MI 48164
RE: The tariff classification of a “Stand N Swing” from China.
Dear Ms. Klimek:
In your letter dated March 11, 2013, you requested a tariff classification ruling.
SKU number SSS-0109-P is described as the Stand N Swing. The Stand N Swing is made of plastic, has four holes in each corner, comes with eight feet of rope, has two in-set foot molds for placement of one’s feet while standing upon the seat, is available in green only, and measures 12 ¾ inches by 12 ¼ inches. The Stand N Swing attaches to a swing set, tree or existing beam. The Stand N Swing can be used indoors and outdoors, accommodates children ranging from five years to ten years old, and is for household noncommercial use only. This item allows the child to sit or stand while swinging back and forth, with the added safety of the foot indentations being at the “center point” of gravity when stood upon.
The applicable subheading for the Stand N Swing, will be 9401.80.4001, 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: Of rubber or plastics: Other: Children’s highchairs and booster seats except for motor vehicles; bath seats, infant walkers, bouncers with seats, swings for children.” 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,
Thomas J. Russo
Director
National Commodity Specialist Division