CLA-2-94:CL:PD:CO:TEB:F01

Anna Maria Osterberg
BCP Consultants
435 East 79 Street
Suite 7-L
New York, NY 10021

RE: The tariff classification of a baby chair from Indonesia.

Dear Ms. Osterberg:

In your letter dated December 21, 1999, you requested a tariff classification ruling.

The furniture item is a baby seat. The seat has an aluminum frame with rubber and plastic end caps and a quilted textile seat. The frame of the seat is designed to clamp onto the surface of a table enabling the portable seat to be supported without legs. The upper portion of the textile seat has a sewn in sleeve that allows the aluminum tubing to fit through as the means of attachment. A sample of the item accompanied your letter. Your letter requested a classification ruling for the separate importation of the textile seat, aluminum frame, and a classification ruling for the baby seat imported in its entirety.

The applicable subheading for the textile seat and aluminum seat frame, if imported separately will be 9401.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of seats, other. The duty rate will be free.

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The applicable subheading for the baby seat will be 9401.79.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other seats with metal frames, other. The duty rate will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

John M. Regan
Service Port Director
Cleveland, Ohio