The tariff classification of a plastic bathtime kneeling pad from China

N079857 October 14, 2009 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Kelley Baker Blue Ridge International Products Company P.O. Box 989 Freeport, FL 32439-0989 RE: The tariff classification of a plastic bathtime kneeling pad from China Dear Ms. Baker: In your letter dated October 7, 2009, you requested a tariff classification ruling. The submitted sample is identified as the Fisher Price Precious Planet Bathtime Kneeling Pad, Style 52030. This item is designed to be used alongside a bathtub to provide cushioning for a parent’s knees and legs while kneeling to bathe a child. It is a pad that has an outer shell made of polyvinyl chloride (PVC) plastic material and is filled with thick polyester foam plastic material. The bottom side of the outer shell is made of a non-skid material to help prevent slipping on a wet bathroom floor. The top side is designed with depictions of various sea creatures. A 7¾” x 1” textile strip with a hook-and-loop fastener is attached to the bottom at one end, to allow for hanging on a towel bar or shower rod for drying and storing. The entire pad measures approximately 9” x 17¼” x 1”. The applicable subheading for Style 52030 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other. The rate of duty will be 3.4% 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division