CLA-2-39:OT:RR:NC:N4:422
Dr. Brian Kruse
Clever Loft LLC
100 Calle Norte Court
Saint Augustine, FL 32095
RE: The tariff classification of an infant’s plastic rinse hopper from China
Dear Dr. Kruse:
In your undated letter that was received in this office on May 3, 2011, you requested a tariff classification ruling.
The submitted illustration depicts an item that is identified as a Rinse Hopper. This item is made of blue molded polypropylene (PP) plastic material. It measures 31” by 15” by 8”. It is oblong in shape with a top ledge on each of the two opposing shorter sides, a depression in the center that is shaped like a basin and drainage holes on the bottom.
This item is designed to be used for cleaning an infant when parents change a dirty diaper. This item is not designed to hold water. Instead, it is designed to hold the infant after a dirty diaper is removed. The infant’s head rests on the ledge of one side and his or her feet rests on the ledge on the other side while the infant’s buttocks is placed in the center depression.
The Rinse Hopper is designed to be used in a sink, bathtub or shower. Water from a rinse cup (not included) or other water source is used to rinse off the infant after a dirty diaper is removed and the water drains from the Rinse Hopper through the drainage holes on the bottom of the item.
The applicable subheading for the Rinse Hopper will be 3922.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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.
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 Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division