The tariff classification of a wooden step ladder from China

N195648 January 4, 2012 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9780 Mr. Michael Skidmore Dynasty CHB, Inc 365 Chelsea Street East Boston, MA 02128 RE: The tariff classification of a wooden step ladder from China Dear Mr. Skidmore: In your letter dated November 30, 2011, you requested a tariff classification ruling on behalf of your client, Motivation Design LLC. The ruling was requested on a wooden step ladder. Photographs and product descriptions were submitted for our review. The wooden step ladder, identified as “Up Pup Stairs”, measures approximately 16” wide x 54” high when fully extended. The step ladder is composed of solid birch wood and is collapsible. The ladder is specifically designed to be positioned against the side or the rear of a motor vehicle to allow pets to climb the steps. When opened to its functional positions the ladder may accommodate an SUV, or can be flipped to accommodate a sedan. You suggest in your letter that the wooden step ladder be classified under 8708.99.8080 (currently 8708.99.8180) Harmonized Tariff Schedule of the United States (HTSUS), which provides for; “Parts…of…motor vehicles…: Other parts…: Other: Other: Other: Other: Other: Other. However, the step ladder is excluded from Chapter 87 as per Section XVII (III) parts and accessories of Note (c). Parts and accessories must not be more specifically included elsewhere in the Nomenclature. The wooden step ladder is a product that can be utilized for other functions besides a sole use as a motor vehicle accessory. The applicable subheading for the wooden step ladder will be 4421.90.9780, HTSUS, which provides for Other articles of wood: Other (than certain enumerated item): Other: Other: Other. The rate of duty will be 3.3 percent ad valorem. The question of classification for the polyester seat cover is being referred to U.S. Customs and Border Protection, Office of International Trade, Regulations and Rulings Mint Annex, 799 9th Street N.W., Washington, D.C. 20001-4501. A ruling will be issued to you from that office. 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 Laurel Duvall at (646) 733-3035. Sincerely, Thomas J. Russo Director National Commodity Specialist Division