The tariff classification of a child’s ottoman from China.

NY J80128 January 16, 2003 CLA-2-94:RR:NC:SP:233 J80128 CATEGORY: Classification TARIFF NO.: 9401.80.6010 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a child’s ottoman from China. Dear Mr. Stinson: In your letter dated January 9, 2003, you requested a tariff classification ruling. The submitted sample is a child’s ottoman measuring 8” in height and 12” in diameter. The external fabric is made of pink colored chenille like polyester and the ottoman is stuffed internally with polyester fiber. The top of the ottoman is decorated with an appliqued yellow star and depicts the words “SUPER STAR” in purple. Five smaller blue stars surround the larger star. A loop made of polyester is secured to the edge of the ottoman for transport. Your request also includes a photograph which depicts three additional styles of the ottoman. The item is designed to be placed on the floor or ground. Your sample is being returned as requested. The applicable subheading for the child’s ottoman will be 9401.80.6010, 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: 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