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NY I89627




January 6, 2003

CLA-2-39:RR:NC:SP:221 I89627

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500

Mr. Wayne Martley
Dorel Juvenile Group/Safety 1st, Inc.
45 Dan Road
Canton, MA 02021

RE: The tariff classification of the “Tubside Kneeler & Step Stool” from China.

Dear Mr. Martley:

In your letter dated December 12, 2002, you requested a tariff classification ruling.

A sample was provided with your letter. The Tub Side Kneeler & Step Stool (article number 44000) consists of a padded plastic kneeler/step stool, a plastic elbow pad and a textile bag that can be used to hold bath accessories. The elbow pad can be attached to the top and side of the tub through the use of the attached suction cups. The textile accessory bag is designed to be attached to the elbow pad. The kneeler, elbow pad and accessory bag are used to give a child a bath. The kneeler can be converted to a step stool to help a child reach the kitchen sink. As you requested, your sample is being returned.

The applicable subheading for the Tubside Kneeler & Step Stool will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles of plastics, other, other. The rate of duty will be 3.4 percent ad valorem.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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