The tariff classification of a child's portable bed with tote bag from Taiwan.

NY C84135 February 5, 1998 CLA-2-94:RR:NC:SP:233 C84135 CATEGORY: Classification TARIFF NO.: 4202.92.3030; 9403.80.6040 Mr. Albert Z. Lencovski Etna Worldwide Corp. 53 West 23rd Street New York, NY 10010 RE: The tariff classification of a child's portable bed with tote bag from Taiwan. Dear Mr. Lencovski: In your letter dated January 30, 1998, you requested a tariff classification ruling. The submitted sample, called "Going to Grandma's", is a child's portable bed. It consists of a textile frame made of 65% polyester and 35% cotton and a 1/2" thick textile covered foam cushion which is placed inside of the frame and serves as the sleeping area. Six pieces of styrofoam are included and are used to support the sides of the frame. All the pieces are rolled up and placed inside of a single handle textile drawstring tote bag for storage and transport. The tote bag measures approximately 27" x 10" x 10". It is of a kind normally sold at retail on its own merits and is not specially shaped or fitted to contain only the portable bed. The bag is of a kind which is capable of and often used to carry and store additional personal effects other than the portable bed. The bag and the portable bed are not mutually complementary. Accordingly, the applicable subheading for the tote bag will be 4202.92.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials. The rate of duty will be 19% ad valorem. Items classifiable under 4202.92.3030, HTS, fall within textile category designation 670. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quota (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. The applicable subheading for the child's portable bed will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: furniture of other materials..., other, household. The rate of duty will be 0.8% 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, Robert B. Swierupski Director, National Commodity Specialist Division