Plastic crib

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 -2- 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