The tariff classification of a swing seat from China.

N238884 March 4, 2013 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9401.80.4001 Shawnna L. Klimek President Swing Set Stuff, Inc. 33750 Steadman Road New Boston, MI 48164 RE: The tariff classification of a swing seat from China. Dear Ms. Klimek: In your letter dated February 25, 2013, you requested a tariff classification ruling. SKU number SSS-0125-P is described as a “belt swing seat.” The swing seat is made of plastic, has plastic grommet holes located on each side of the seat, and does not come with mounting hardware. With additional mounting hardware obtained after importation, this seat attaches to a swing set, tree or existing beam. The seat comes in five colors: red, blue, green, pink and yellow. This seat can be used indoors and outdoors, accommodates children ranging from four years to twelve years old, and is for household noncommercial use only.
The applicable subheading for the plastic, belt swing seat, will be 9401.80.4001, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats: Of rubber or plastics: Other: Children’s highchairs and booster seats except for motor vehicles; bath seats, infant walkers, bouncers with seats, swings for children.” The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Neil H. Levy at (646) 733-3036. Sincerely, Thomas J. Russo Director National Commodity Specialist Division