The tariff classification of baby bath/ changing table from China.

N037996 September 24, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.70.8010 Mr, Tony Pena YourBuyer Worldwide 2578 Belcastro. Street # 103 Las Vegas, NV 89117 RE: The tariff classification of baby bath/ changing table from China. Dear Mr. Pena: In your letter dated September 10, 2008, you requested a tariff classification ruling. Photographs and description have been submitted for a baby bath/changing table, style number BB020-5. The unit is designed to stand on the floor and is composed of a plastic tub with a four-slot molded plastic addition for storing bath and changing equipment. The bath also has a hose attachment. A plastic changing cushion can be placed on the top of the tub and the unit is supported by collapsible metal legs that allow for ease of carrying or moving the unit. The applicable subheading for the baby bath/changing table will be 9403.70.8010, Harmonized Tariff Schedule of the United States Annotated (HTS), which provides for “Furniture of plastics: Other, household.” 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