The tariff classification of a portable play yard from China.

NY 897945 June 16, 1994 CLA-2-94:S:N:N8:233 897945 CATEGORY: Classification TARIFF NO.: 9403.70.8010 Mr. Llango Sankaralingam Evenflo Juvenile Furniture Co., Inc. 1801 Commerce Drive Piqua, Ohio 45356 RE: The tariff classification of a portable play yard from China. Dear Mr. Sankaralingam: In your letter dated June 2, 1994, you requested a tariff classification ruling. The furniture item is a portable play yard, called the "Houdini", Model Number 332103. The play yard folds easily to compact size for easy storage in small places. It has a foam padded floor and a top rail, a high draft guard, a power coated tubing frame and a vinyl supported floor. The "Houdini" measures 36 inches x 36 inches under normal use. It's principal use is to provide a safe environment during sleeping or playing. The unit can be moved from room to room or transported to another location and is designed to be placed on the floor or ground. A sample including a weight and value breakdown have been submitted. The metal frame is heavier than the plastic vinyl covering; their respective values are about equal. When looking at the play yard, all that is seen is the plastic vinyl covering. Since an essential character cannot be determined, noting GRI (3) (c), when goods cannot be classified by reference to 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among which equally merit consideration. The submitted sample is being returned to you under separate cover. The applicable subheading for the metal play yard will be 9403.70.8010, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Other furniture and parts thereof: Furniture of plastics: Other, household. The rate of duty will be 2.4 percent ad valorem. 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 been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport