The tariff classification of a bath kneeler/step stool from China.

NY I83167 July 2, 2002 CLA-2-39:RR:NC:SP:222 I83167 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. Wayne Martley Dorel Juvenile Group/Safety 1st , Inc. 45 Dan Road Canton, MA 02021 RE: The tariff classification of a bath kneeler/step stool from China. Dear Mr. Martley: In your letter dated June 17, 2002, you requested a classification ruling. The submitted sample is identified as item number 44000, a Tubside Kneeler and Step Stool. This product is made of sturdy plastic. It contains four separate parts: the top and bottom pieces of the step stool, an accessory bag made of polyester knit fabric, a cushioned elbow pad to provide comfort for the parent’s elbows during the bath time of the child and a plastic attachment. The polyester accessory bag is designed with roomy pouches to hold bath essentials and suction cups that attach to the bathtub. The top of the accessory bag is attached to hard plastic that interlocks with the hard plastic on the elbow cushion pad. The elbow pad rests on the bathtub. The top part of the step stool serves two purposes. One side contains a foam pad for kneeling and the other side is made of hard plastic for standing. Both pieces lock together forming a step stool or a kneeling pad. The four footpads on this product are made of slip resistant material. The elbow pad and the polyester bag can be stored inside the step stool. The sample is returned as you requested. The applicable subheading for the Tubside Kneeler/Step Stool, item number 44000, will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division