The tariff classification of a Foldaway Knee Stool from China

N030491 June 20, 2008 CLA-2-73:OT:RR:E:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a Foldaway Knee Stool from China Dear Mr. Crago: In your letter dated June 10, 2008, you requested a tariff classification ruling. A copy of a photograph of the knee stool was submitted with your letter for our review. The merchandise is identified as a Foldaway Knee Stool (item number A026AA00091). The item is constructed of a steel frame and ethylene vinyl acetate (EVA) pads. The knee stool measures approximately 25 inches in length by 11 inches in width by 5 inches in depth. The knee stool folds flat for carrying and storage. The item is used in the garden as a knee pad. When turned over, the item is used as a bench. The applicable subheading for the Foldaway Knee Stool will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem. 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division