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The tariff classification of plastic toilet seats from China.
Issued March 11, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C84772 (March 11, 1998)
Tariff classification
HTS codes: 3922.20.0000
Headings: 3922
Product description
You have submitted a sample of a plastic toilet seat. This seat is designed with a soft padding and a vinyl cover. The cover is decorated with Warner Brothers cartoon characters: Bugs Bunny, Donald Duck, Twetty Bird and others. This product is to be placed over the standard toilet seat in order for children to sit comfortably on the toilet. The toilet seat has a 1" hard plastic piece on the botton side that is fastened with three screws. This part fits inside the standard seat to prevent the toilet seat from slipping. This sample is returned as requested.
CBP rationale
The applicable subheading for the plastic toilet seat for children will be 3922.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for baths, shower bath, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics: lavatory seats and covers.
Full text
NY C84772 March 11, 1998 CLA-2-39:RR:NC:SP:222 C84772 CATEGORY: Classification TARIFF NO.: 3922.20.0000 Ms. Melodie Wong Beijing Trade Exchange, Inc. 701 E Street, SE Washington, DC 20003 RE: The tariff classification of plastic toilet seats from China. Dear Ms. Wong: In your letter dated February 19, 1998, you requested a tariff classification ruling. You have submitted a sample of a plastic toilet seat. This seat is designed with a soft padding and a vinyl cover. The cover is decorated with Warner Brothers cartoon characters: Bugs Bunny, Donald Duck, Twetty Bird and others. This product is to be placed over the standard toilet seat in order for children to sit comfortably on the toilet. The toilet seat has a 1" hard plastic piece on the botton side that is fastened with three screws. This part fits inside the standard seat to prevent the toilet seat from slipping. This sample is returned as requested. The applicable subheading for the plastic toilet seat for children will be 3922.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for baths, shower bath, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics: lavatory seats and covers. The rate of duty will be 6.3 percent ad valorem. 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 Alice Masterson at 212-466-5892. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
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The tariff classification of a plastic toilet seat and lid from Germany
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The tariff classification of a plastic toilet seat with heating coil and remote control from Japan.
The tariff classification of Infiniti 500 Rollator, Folding Walker 4000, Cane, Raised Toilet Seat, Shower Seat from Canada
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