M84487 M8 Ruling REVOKED

The tariff classification of a Children’s Wooden Step Stool from China.

Issued June 27, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.60.8080

Headings: 9403

Product description

The merchandise under consideration is a Children’s Wooden Step Stool. The item is suitable for use by children 3-6 years of age and may or may not have the “Thomas” design, as depicted in the submitted photograph.

Full text

NY M84487 June 27, 2006 CLA-2-94:RR:NC:SP:233 M84487 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Mr. Chris Fladager Norvanco International, Inc. 3514 142nd Avenue East, #400 Sumner, WA 98390 RE: The tariff classification of a Children’s Wooden Step Stool from China. Dear Mr. Fladager: In your letter dated June 22, 2006, on behalf of Spin Master, Inc., you requested a tariff classification ruling. The merchandise under consideration is a Children’s Wooden Step Stool. The item is suitable for use by children 3-6 years of age and may or may not have the “Thomas” design, as depicted in the submitted photograph. The applicable subheading for the Children’s Wooden Step Stool be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other, 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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