CLA-2-94:OT:RR:NC:N4:433
Aaron Cullen
CVS On-site Import Client Liaison
Barthco International, division of OHL
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of “folding step stool” from China.
Dear Mr. Cullen:
In your letter dated December 5, 2011, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
Item number 873647 is a folding step stool made from 100% plastic. The stool is collapsible, and when not in use it can be folded upon itself and features a carrying handle. The stool is designed to be placed on the floor or ground, and has reinforced plastic ribbing on the stool’s underside. It is capable of supporting a full-sized adult weighing up to 300 pounds. When collapsed, the stool can be stored in a small area, such as a kitchen or bathroom cabinet, a closet, or even in a vehicle. This stool can be used for indoor and outdoor purposes, and in a variety of settings. Unfolded, the dimensions of the stool are 8.75 inches deep by 11.25 inches wide by 8.75 inches high.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. In pertinent part, the ENs to heading 9401, the provision for seats, list stools and dual purpose stool-steps falling within its provision. Accordingly, the folding step stool, made from plastic, is classified in subheading 9401.80 – the subheading for plastic seats.
The applicable subheading for the folding step stool, will be 9401.80.2031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds and parts thereof: Other seats: Of rubber or plastic: Of reinforced or laminated plastics; 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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division