CLA-2-94:RR:NC:SP:233 H84976

Mr. John C. Kierspe
Lighthouse Products, Inc.
632 Sandhurst Place
Aiken, SC 29801

RE: The tariff classification of “My Everywhere Chair” from China.

Dear Mr. Kierspe:

In your letter dated July 27, 2001, you requested a ruling on tariff classification.

The submitted literature depicts “My Everywhere Chair,” a portable chair designed for toddlers (ages 1-4). The chair is constructed of a polypropylene plastic frame with a canvas seat. It is foldable and features a safety strap which allows the chair to be used as a booster seat when attached to an “adult-sized” chair. The applicable subheading for “My Everywhere Chair” will be 9401.80.4045, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: other seat: of rubber or plastics: other, other. The rate of duty will be free.

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 212-637-7061.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division