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NY L83440

April 18, 2005

CLA-2-39:RR:NC:SP:221 L83440


TARIFF NO. 3922.90.0000

Ms. Marsha L. Dawson
Graco Children’s Products Inc.
150 Oaklands Blvd.
Exton, PA 19341

RE: The tariff classification of a potty seat from China.

Dear Ms. Dawson:

In your letter dated March 16, 2005, you requested a classification ruling.

The submitted sample is identified as model number 812K, Soft Seat Toilet Trainer & Step Stool. It is made of polypropylene material with a polyfoam pad on the seat. This potty chair is used for toilet training small children. The potty consists of a flip lid, a removable soft seat potty topper with a detachable deflector and a large pot with a sure grip handle that makes the pot easy to empty. The potty topper and large pot sit in a base unit that is designed with non-skid feet. The removable topper can also be placed on top of a standard size toilet seat. The potty is designed to function as a step stool when the lid is closed to allow the child to reach the sink.

The applicable subheading for item 812K, Soft Seat Potty & Step Stool, will be 3922.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics: other. The rate of duty will be 6.3 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.


Robert B. Swierupski

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