The tariff classification of a step stool from China.

N024279 March 10, 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 a step stool from China. Dear Mr. Miles: In your letter dated March 5, 2008, on behalf of Dorel Juvenile Group, you requested a tariff classification ruling. You have submitted a photograph of a step stool, model 11-628 ABL1. It is made of aluminum with the upper step and feet made of plastic. The step stool is lightweight, easy to carry and can be stored anywhere. It is an article of utility that is designed to be placed on the floor or ground. It is 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 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