The tariff classification of a solid wood toilet seat from The People'sRepublic of China.

PD C87484 May 28, 1998 CLA-2-44:RR,E08 C87484 CATEGORY: Classification TARIFF NO.: 4421.90.9840 Kevin K. Caldwell Bemis Manufacturing Company 300 Mill Street, P.O. Box 901 Sheboygan Falls, Wisconsin 53085-0901 RE: The tariff classification of a solid wood toilet seat from The People's Republic of China. Dear Mr. Caldwell: In your letter dated April 29, 1998 you requested a tariff classification ruling. The ruling was requested on solid wood toilet seats with brass hinges. The product is made in the People's Republic of China. The applicable subheading for the wood toilet seats will be 4421.90.9840, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of wood. The rate of duty will be 3.7%. 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. Sincerely, David Ballard Port Director Champlain, NY