The tariff classification of a potty seat from China.
Issued April 18, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3922.90.0000
Headings: 3922
Product description
The submitted sample is identified as model number 812K, Soft Seat Toilet Trainer & Step Stool. It is made of polypropylene material with a polyfoam pad on the seat. This potty chair is used for toilet training small children. The potty consists of a flip lid, a removable soft seat potty topper with a detachable deflector and a large pot with a sure grip handle that makes the pot easy to empty. The potty topper and large pot sit in a base unit that is designed with non-skid feet. The removable topper can also be placed on top of a standard size toilet seat. The potty is designed to function as a step stool when the lid is closed to allow the child to reach the sink.
CBP rationale
The applicable subheading for item 812K, Soft Seat Potty & Step Stool, will be 3922.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics: other.
Full text
NY L83440 April 18, 2005 CLA-2-39:RR:NC:SP:221 L83440 CATEGORY: Classification TARIFF NO. 3922.90.0000 Ms. Marsha L. Dawson Graco Children’s Products Inc. 150 Oaklands Blvd. Exton, PA 19341 RE: The tariff classification of a potty seat from China. Dear Ms. Dawson: In your letter dated March 16, 2005, you requested a classification ruling. The submitted sample is identified as model number 812K, Soft Seat Toilet Trainer & Step Stool. It is made of polypropylene material with a polyfoam pad on the seat. This potty chair is used for toilet training small children. The potty consists of a flip lid, a removable soft seat potty topper with a detachable deflector and a large pot with a sure grip handle that makes the pot easy to empty. The potty topper and large pot sit in a base unit that is designed with non-skid feet. The removable topper can also be placed on top of a standard size toilet seat. The potty is designed to function as a step stool when the lid is closed to allow the child to reach the sink. The applicable subheading for item 812K, Soft Seat Potty & Step Stool, will be 3922.90.0000, Harmonized Tariff Schedule of the United States (HTS), 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. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of grate drains and bell traps from India
The tariff classification of portable bedside toilets from China
The tariff classification of a bidet from China
The tariff classification of a bidet from China
The tariff classification of a urinal screen with deodorant from China
The tariff classification of an infant’s plastic rinse hopper from China
The tariff classification of a potty bench from China.
The tariff classification of a plastic molded child’s urinal from China.
The tariff classification of a plastic attachable bidet from Taiwan.
The tariff classification of unfinished bathtub shells from Germany.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →