The tariff classification of a Shower Seat from China

NY 890551 September 28, 1993 CLA-2-94:S:N:N8:233 890551 CATEGORY: Classification TARIFF NO.: 9403.20.0010 Mr. Ken Hashimoto Expeditors International of Washington, Inc. P.O. Box 2568, Zip 94083-2568 578 Eccles Avenue South San Francisco, CA 94080 RE: The tariff classification of a Shower Seat from China Dear Mr. Hashimoto: In your letter dated August 26, 1993, on behalf of Innovative Lifestyles, Inc., 500 Ygnacio Valley Road, Suite 290, Walnut Creek, CA 94596, you requested a tariff classification ruling. The furniture item consists of a Timbo King Shower Seat for the bathtub, Model Number TSS-031. The Shower Seat is used in the bathtub to make a shower safe, relaxing and comfortable. It is constructed of a solid aluminum alloy with cushion rings and double-sided ABS plastic pads and has a loading capacity up to 300 pounds. All edges are contoured for extra safety. It is suitable for adults and children and the hygienic white color matches any bathroom decor. The dimensions with hanging arms non-extended are approximately 25.6 inches L x 11.8 inches W x 7.9 inches H. With arms fully extended 39.4 inches L x 11.8 inches W x 7.9 inches H. The essential character of the Shower Seat is imparted by the aluminum components. The aluminum gives the furniture its support and makes up the major portion of its weight. It is also the most prominent feature of the seat which has the appearance of aluminum with ABS plastic sitting pads "additions". The applicable subheading for an aluminum Shower Seat will be 9403.20.0010, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Other metal furniture, household. The rate of duty will be 4 percent ad valorem. This ruling is being issued under- the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director, New York Seaport