The tariff classification of a one-step step stool from China

N337397 January 12, 2024 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650; 9903.88.15 Mr. Rob Huff Jay Franco and Sons 3 Park Ave, 24th floorNew York, NY 10016 RE:  The tariff classification of a one-step step stool from China Dear Mr. Huff: In your letter dated January 4, 2024, you requested a tariff classification ruling.  Photographs were submitted along with your request. The merchandise is referred to as the Bluey Toilet Stool. It is a one-step step stool designed for toddlers to use in the bathroom for potty training and to reach the toilet seat. The blue body is made of BDM Polypropylene plastic, and the top is made of TRP Thermoplastic Elastomer plastic material. The one-step step stool measures approximately 5.25 inches high by 9.5 inches wide by 14.25 inches deep. The front of the step stool features a cartoon image of two dogs taking a bubble bath. The top of the stool has slip-resistant black dots to provide sure footing. Each side of the stool contains two finger holes. You propose classification of the Bluey Toilet Stool in subheading 3924.10.4000. We disagree. The one-step step stool is not considered an article of tableware and kitchenware of plastics.  It is considered as a household article of plastic. The applicable subheading for the Bluey Toilet Stool will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other. Other.”  The rate of duty will be 3.4 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3924.90.5650, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3924.90.5650, HTSUS, listed above.The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at dana.l.giammanco@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division