The tariff classification of a folding step stool fromTaiwan.

NY 855972 Sep 12 1990 CLA-2-94:S:N:N1:233 855972 CATEGORY: Classification TARIFF NO.: 9403.20.00108 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