HQ 087457: Plastic crib

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 087457

                                  October 12, 1990



          CLA-2:CO:R:C:G  087457  SR

          CATEGORY:  Classification

          TARIFF NO.:  9403.70.8010

          Mr. Michael Newman
          The Newborne Company
          River Road
          Worthington, Massachusetts 01098

          RE: Plastic crib

          Dear Mr. Newman:

               This is in reference to your letter dated June 14, 1990,
          requesting the tariff classification of a plastic crib produced
          in Taiwan under the Harmonized Tariff Schedule of the United
          States Annotated (HTSUSA).

          FACTS:

               The merchandise at issue is a plastic crib or cradle.  It is
          constructed of extruded polyvinyl chloride tubes.  The plastic
          tubes have been reinforced by the addition of inserts in the
          hollow tubing.  The crib is designed to stand on the floor.

          ISSUE:

               Whether the crib at issue is plastic reinforced or
          reinforced plastic.

          LAW AND ANALYSIS:

               Subheading 9403.70.40, HTSUSA, provides for other furniture
          of plastics, or reinforced or laminated plastics.  Subheading
          9403.70.80, HTSUSA, provides for other furniture of plastics.  To

















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          be considered reinforced plastic a reinforcing material, such as
          fibrous glass, must be imbedded in the plastic.  The crib at
          issue is made of plastic that is not reinforced that has inserts
          to reinforce the structure.  Therefore, the crib is considered
          plastic furniture that is reinforced.

          HOLDING:

               The crib at issue is classifiable under subheading
          9403.70.8010, HTSUSA, which provides for other furniture and
          parts thereof, furniture of plastics, other, household.  The rate
          of duty is 2.4 percent ad valorem.


                                             Sincerely,




                                             John Durant, Director
                                             Commercial Rulings Division