The tariff classification of an infant bath seat from France and plastic seats/step stools from Italy and Germany.

NY C86742 April 21, 1998 CLA-2-94:RR:NC:SP:233 C86742 CATEGORY: Classification TARIFF NO.: 9403.70.8010 Ms. Paulette Zazzara Jersey Plastic Molders, Inc. PRIMO Division 149 Shaw Avenue Irvington, NJ 07111 RE: The tariff classification of an infant bath seat from France and plastic seats/step stools from Italy and Germany. Dear Ms. Zazzara: In your letter dated March 28, 1998, you requested a tariff classification ruling. The submitted photographs depict the following items: 1. Item #315992, a plastic infant bath seat, used in the bath or as a seat on the floor; 2. Item #37050000, the Pedana BabyUp, a plastic seat/step stool for children; and 3. Item #320160, a plastic seat/step stool for children. The applicable subheading for the plastic infant bath seat and the plastic seats/step stools will be 9403.70.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: furniture of plastics: other, household. The rate of duty will be 0.5% ad valorem. The remaining items in your request will be addressed under separate cover. 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 Lawrence Mushinske at 212-466-5739. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division