https://www.taxtmi.com/caselaws?id=90256 Infant rocking chairs and baby chairs were held classifiable as chairs and furniture under Heading 9401 because they were specially sized for infants and lacked any distinct amusement feature that would make them toys. The tariff analysis relied on the goods' essential character and treated the HSN explanatory notes as persuasive guidance, noting that those notes specifically place infant's chairs within furniture. On that basis, the classification under Chapter 94 was affirmed and Heading 9503 for toys was rejected. en-us Thu, 07 Jan 1999 00:00:00 +0530 Tue, 04 Oct 2011 16:42:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90256 Infant rocking chairs and baby chairs were held classifiable as chairs and furniture under Heading 9401 because they were specially sized for infants and lacked any distinct amusement feature that would make them toys. The tariff analysis relied on the goods' essential character and treated the HSN explanatory notes as persuasive guidance, noting that those notes specifically place infant's chairs within furniture. On that basis, the classification under Chapter 94 was affirmed and Heading 9503 for toys was rejected. Case-Laws Central Excise Thu, 07 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90256