NY 855972
Sep 12 1990
CLA-2-94:S:N:N1:233 855972
Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, MO. 64108
RE: The tariff classification of a folding step stool from
Taiwan.
Dear Mr. O'Neill:
In your letter dated August 30, 1990, on behalf of Buliders
Square, San Antonio, Texas, you requested a tariff classification
ruling.
The furniture item is a folding metal step stool. The main
frame is constructed of tubular steel and has non-slip plastic
tips. It has two solid steel steps whose height is 10-7/8" to
19-1/2" and folds to 2-1/2". The stool is light weight, easy to
carry and can be stored anywhere. The folding step stool is an
article of utility that is designed to be placed on the floor or
ground. It is typically used in the household for standing,
sitting and elevating a person.
The applicable subheading for the metal step stool will be
9403.20.00108, Harmonized Tariff Schedule of the United States
(HTS), which provides for other furniture and parts thereof,
other metal furniture, household. The rate of duty will be 4
percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport