The tariff classification of a step stool from China.

N022949 February 12, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.20.0015 Ms. Amy Morgan Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a step stool from China. Dear Ms. Morgan: In your letter dated February 6, 2008, you requested a tariff classification ruling.  The furniture item number 722571 is a folding metal step stool. The main frame is constructed of tubular steel and has non-slip plastic tips. The stool is lightweight, easy to carry and can be stored anywhere. The folding step stool is an article of utility that is designed to be placed on the floor or ground. It is typically used in the household for standing, sitting and elevating a person.     The applicable subheading for the step stool will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other furniture and parts thereof: Other metal furniture, Household: Other." The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division