CLA-2-39:OT:RR:NC:N4:422
Ms. Kristy M. Dost
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007
RE: The tariff classification of a plastic bathtub sling from China
Dear Ms. Dost:
In your letter dated June 30, 2021, on behalf of your client, Tomy International Inc., you requested a tariff classification ruling. A photograph of the item was submitted along with your ruling request.
The item under consideration is referred to as a bathtub sling, item #Y74905CA1. You have indicated that the bathtub sling is to be used with the First Suds Infant bathtub, item #Y7854. However, this ruling request is only for the classification of the bathtub sling.
The bathtub sling measures approximately 19.75 inches long by 0.3 inches high by 16.25 inches wide. The rectangular-shaped sling is made of molded plastic. It contains four clips located on each corner of the sling and gets attached to the bathtub. The center of the sling has perforated holes so the water can drain through the sling. The bathtub sling is used to support an infant while bathing.
You suggest classification in subheading 3922.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for baths, shower-baths, sinks, wash-basins, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics: other. The bath swing is not an actual infant bath, but is an accessory for use with an infant bath. Heading 3922 does not provide for parts or accessories, therefore classification in Heading 3922 is precluded.
The applicable subheading for the bathtub sling, item # Y74905CA1, will be 3924.90.1050, HTSUS, which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishings…Other.” The rate of duty will be 3.3 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 the World Wide Web at https://hts.usitc.gov/current.
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 Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division