CLA-2-94:RR:NC:FC:233 A86517

Ms. Isabel Zundel
E and I, Inc.
341 Court St.
Soda Springs, ID

RE: The tariff classification of the "Bungee Baby Bouncer" from Taiwan.

Dear Ms. Zundel:

In your undated letter you requested a tariff classification ruling.

The submitted literature depicts the "Bungee Baby Bouncer" as a baby jumper. It is a height adjustable seat which a baby is placed in and suspended by a bungee cord. The seat is comprised of a belly band which attaches with Velcro and a buckle, and a crotch piece which attaches with two buckles. The "Bungee Baby Bouncer" is designed for babies who can hold their heads up by themselves (approximately 4 months old to walking age).

The applicable subheading for the "Bungee Baby Bouncer" will be 9401.80.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for Seats, whether or not convertible into beds, and parts thereof: Other seats: Other: Other. The rate of duty will be 2.4% 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,

Roger J. Silvestri
Director
National Commodity
Specialist Division