The tariff classification of a step stool from China.
Issued March 10, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9403.20.0015
Headings: 9403
Product description
You have submitted a photograph of a step stool, model 11-628 ABL1. It is made of aluminum with the upper step and feet made of plastic. The step stool is lightweight, easy to carry and can be stored anywhere. It is an article of utility that is designed to be placed on the floor or ground. It is used in the household for standing, sitting and elevating a person.
CBP rationale
The applicable subheading for the step stool will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other metal furniture, Household, Other”.
Full text
N024279 March 10, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.20.0015 Mr. Matthew Miles Dynasty International 2441 Production Drive Suite 100 Indianapolis, IN 46241 RE: The tariff classification of a step stool from China. Dear Mr. Miles: In your letter dated March 5, 2008, on behalf of Dorel Juvenile Group, you requested a tariff classification ruling. You have submitted a photograph of a step stool, model 11-628 ABL1. It is made of aluminum with the upper step and feet made of plastic. The step stool is lightweight, easy to carry and can be stored anywhere. It is an article of utility that is designed to be placed on the floor or ground. It is used in the household for standing, sitting and elevating a person. The applicable subheading for the step stool will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other metal furniture, Household, 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
More rulings on the same tariff codes
The tariff classification of a shower caddy from China.
The tariff classification of beverage cooler with stand from China.
The tariff classification of a service cart from China.
The tariff classification of dresser from China.
The tariff classification of popcorn maker trolley from China.
The tariff classification of metal table frame from China.
The tariff classification of Rolling Plant Caddies from China.
The tariff classification of Halloween pumpkin stands from China.
The tariff classification of patio table with cooler from China.
The tariff classification of a "grill butler stand" from China.
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 →