F89715 F8 Ruling Active

The tariff classification of an inflatable seat from China.

Issued August 7, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9401.80.4045

Headings: 9401

Product description

The furniture item is referred to as a Franklin Couch, and is a child’s inflatable seat. A sample of this seat accompanied your letter. The seat is made of vinyl and is large enough to seat two children, 2 to 4 years old. The sample is being returned to you under separate cover.

Full text

PD F89715 August 7, 2000 CLA-2-94:CL:PD:CO:TEB:F01 CATEGORY: Classification TARIFF NO.: 9401.80.4045 Shirley Markey-Wohar Shelcore Toys 347 Elizabeth Avenue Somerset, NJ 08873-1101 RE: The tariff classification of an inflatable seat from China. Dear Ms. Markey-Wohar: In your letter dated July 12, 2000, you requested a tariff classification ruling. The furniture item is referred to as a Franklin Couch, and is a child’s inflatable seat. A sample of this seat accompanied your letter. The seat is made of vinyl and is large enough to seat two children, 2 to 4 years old. The sample is being returned to you under separate cover. The applicable subheading for the inflatable seat will be 9401.80.4045, Harmonized Tariff Schedule of the United States (HTSUS), which provides other seats of rubber or plastic. 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

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