The tariff classification of step stools from China.

N023940 February 29, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.20.0015 Mr. Matthew Miles Dynasty international 2441 Production Drive Suite 100 Indianapolis, IN 46241 RE: The tariff classification of step stools from China. Dear Mr. Miles: In your letter dated February 26, 2008, on behalf of Dorel Juvenile Group, you requested a tariff classification ruling. You have submitted descriptive literature on four step stools, models 11-302, 11-303, 11-380 and 11-435. All four are principally made of tubular steel, designed to be placed on the floor and are used in the household for standing, sitting and elevating a person. Model 11-380 differs from the other three as it has a plastic tool rack attached to the top loop. The applicable subheading for the step stools will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “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