The tariff classification of a "Boot" for an infant’s swing from China.

NY J82114 March 24, 2003 CLA-2-63:RR:NC:TA:351 J82114 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Marsha L. Dawson Graco Children’s Products Inc. 150 Oaklands Boulevard Exton, PA 19341 RE: The tariff classification of a “Boot” for an infant’s swing from China. Dear Ms. Dawson: In your letter dated February 13, 2003, you requested a tariff classification ruling. The sample submitted is a “Boot” which is designed to fit onto the seat of an infant travel swing to provide warmth for an infant. The article is constructed of woven textile fabrics with polyester batting material between the fabrics. Sewn into one edge is an elastic fabric. Along the side edges, at set intervals, are hook and loop fasteners. The elastic form-fits the bottom of the seat. Tabs at the top allow it to be attached to the travel swing. It is not considered a part of the swing, but an accessory. The applicable subheading for the “Boot” will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 percent 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division