R01178 R0 Ruling Active

The tariff classification of a plastic molded child’s urinal from China.

Issued January 4, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3922.90.0000

Headings: 3922

Product description

You have submitted illustrations of a blow-molded plastic child’s urinal. The urinal has a small tank to hold and release water for flush. A push button is located on top of the tank to operate the flush. A drawer is located on the bottom to remove liquid from the unit. The unit comes with a plastic stand and a wall mount. The urinal can be mounted to the floor or wall. The product comes partially assembled and weighs approximately 5 pounds. It measures approximately 18” x 10” x 7”. The principal use is for potty training toddler boys to urinate while standing up.

CBP rationale

The applicable subheading for the plastic blow-molded child’s urinal 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 R01178 January 4, 2005 CLA-2-39:RR:NC:SP:221 R01178 CATEGORY: Classification TARIFF NO. 3922.90.0000 Ms. Marcia Hope Hauflaire Visionaire Products 1155 W. Fulton Market, 2nd Floor Chicago, IL 60607 RE: The tariff classification of a plastic molded child’s urinal from China. Dear Ms. Hauflaire: In your letter dated December 9, 2004, you requested a classification ruling. You have submitted illustrations of a blow-molded plastic child’s urinal. The urinal has a small tank to hold and release water for flush. A push button is located on top of the tank to operate the flush. A drawer is located on the bottom to remove liquid from the unit. The unit comes with a plastic stand and a wall mount. The urinal can be mounted to the floor or wall. The product comes partially assembled and weighs approximately 5 pounds. It measures approximately 18” x 10” x 7”. The principal use is for potty training toddler boys to urinate while standing up. The applicable subheading for the plastic blow-molded child’s urinal 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

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