The tariff classification of a toddler bed.

NY H85116 August 21, 2001 CLA-2-94:RR:NC:SP:233 H85116 CATEGORY: Classification TARIFF NO.: 9403.70.8010 Ms. Nancy Umbenhauer Graco Children’s Products Inc. P.O. Box 100 Elverson, PA 19520 RE: The tariff classification of a toddler bed. Dear Ms. Umbenhauer: In your letter dated August 14, 2001, you requested a ruling on tariff classification. The merchandise, Model #8840, is a toddler bed with a headboard, footboard and side rails made of plastic. The bed will not include a mattress or cover. The applicable subheading for the toddler bed will be 9403.70.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: furniture of plastics: other, household. 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 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division