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The tariff classification of a Swing Seat from China.
Issued July 22, 2004 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardR0 R00577 (July 22, 2004)
Tariff classification
HTS codes: 9401.80.4035
Headings: 9401
Product description
The merchandise under consideration is identified as a Swing Seat. The swing is made of roto molded plastic and attaches to any existing swing set. You have submitted a photograph of the swing for our review.
CBP rationale
The applicable subheading for the Swing Seat will be 9401.80.4035, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats: Of rubber or plastics: Other, Outdoor: Other: Other.
Full text
NY R00577 July 22, 2004 CLA-2-94:RR:NC:SP:233 R00577 CATEGORY: Classification TARIFF NO.: 9401.80.4035 Ms. Nancy L. Kehrle The Little Tykes Company 2180 Barlow Road Hudson, OH 44236 RE: The tariff classification of a Swing Seat from China. Dear Ms. Kehrle: In your letter dated July 16, 2004, you requested a tariff classification ruling. The merchandise under consideration is identified as a Swing Seat. The swing is made of roto molded plastic and attaches to any existing swing set. You have submitted a photograph of the swing for our review. The applicable subheading for the Swing Seat will be 9401.80.4035, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats: Of rubber or plastics: Other, Outdoor: Other: Other.” 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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The tariff classification of a portable stool from China.
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The tariff classification of a stool and food beveragecooler from Taiwan.
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