I85142 I8 Ruling Active

The tariff classification of a highchair from China.

Issued August 16, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9401.79.0045

Headings: 9401

Product description

The merchandise to be imported is a highchair. The highchair is made of steel and plastic, with a seat pad that varies per model which is made of either plastic or cloth. You have submitted a catalog depicting the various highchairs.

CBP rationale

The applicable subheading for the highchair will be 9401.79.0045, 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 seats with metal frames: other, other: household.

Full text

NY I85142 August 16, 2002 CLA-2-94:RR:NC:SP:233 I85142 CATEGORY: Classification TARIFF NO.: 9401.79.0045 Ms. Marsha Dawson Graco Children’s Products Inc. P.O. Box 100 Elverson, PA 19520 RE: The tariff classification of a highchair from China. Dear Ms. Dawson: In your letter dated August 2, 2002, you requested a tariff classification ruling. The merchandise to be imported is a highchair. The highchair is made of steel and plastic, with a seat pad that varies per model which is made of either plastic or cloth. You have submitted a catalog depicting the various highchairs. The applicable subheading for the highchair will be 9401.79.0045, 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 seats with metal frames: other, other: household. 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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