CLA-2-94:OT:RR:E:NC:SP:233
Mr. Matthew Miles
Dynasty International CHB
2441 Production Drive
Suite 100
Indianapolis, IN 46217
RE: The tariff classification of step stools from China.
Dear Mr. Miles:
In your letter dated October 27, 2008, on behalf of Dorel Juvenile Group, you requested a tariff classification ruling.
You have submitted descriptive literature on five step stools, models 11-513, 11-514, 11-515, 11-525 and 11-880. All five are principally made of tubular steel, have three steps, designed to be placed on the floor and are used in the household for standing, sitting and elevating a person. Model numbers 11-515, 11-525 and 11-880 feature plastic trays to hold paint cans or other household articles. These stools are collapsible to facilitate storage.
The applicable subheading for the step stools will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other metal furniture, Household, Other". The rate of duty will be free.
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 Lawrence Mushinske at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division