The tariff classification of an inflatable cushion seat from Sweden.

NY D83616 October 22, 1998 CLA-2-94:RR:NC:SP:233 D83616 CATEGORY: Classification TARIFF NO.: 9401.80.6010 Ms. Susan D. Klingbeil Ikea Wholesale 496 W. Germantown Pile Plymouth Meeting, PA 19462 RE: The tariff classification of an inflatable cushion seat from Sweden. Dear Ms. Klingbeil: In your letter dated October 9, 1998, you requested a tariff classification ruling. The submitted sample, article 274 96200 Kelig, is an inflatable cushion seat or stool. The cushion is an air cell made of 100% Polyolefine plastic that needs to be inflated with a blow dryer. The plastic air cell is made in Sweden. A textile zippered cover with a leopard skin pattern comes with the cushion seat and can only fit the cushion seat. The textile cover is made in Indonesia. It is shipped to Sweden, combined with the air cell and packaged. The article will be sold in your children's range as a seat. The applicable subheading for the inflatable cushion seat will be 9401.80.6010, Harmonized Tariff Schedule of the United States (HTS), which provides for other seats, household. The rate of duty will be 0.8% ad valorem. You have also requested a country of origin marking ruling for the seat. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U. S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. In Section 134.1 (b), the country of origin of an article is defined as the country of manufacture, production, or growth of any article of foreign origin entering the U.S. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the country of origin for country of origin marking purposes. The assembly and packaging of the seat components that takes place in Sweden do not substantially transform the seat components into a new and different article of commerce. Accordingly, the country of origin of the plastic air cell is Sweden and the country of origin of the textile cover remains Indonesia. The marking may read: "Packaged in Sweden - plastic air cell made in Sweden - cover made in Indonesia." 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