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NY C86562




May 14, 1998

CLA-2-39:RR:NC:SP:222 C86562

CATEGORY: CLASSIFICATION

TARIFF NO.: 3922.10.0000; 3922.20.0000; 3924.90.5500

Ms. Paulette Zazzara
Jersey Plastic Molders, Inc.
Primo Division
149 Shaw Avenue
Irvington, NJ 07111

RE: The tariff classification of plastic articles from Italy.

Dear Ms. Zazzara:

In your letter dated March 28, 1998, you requested a tariff classification ruling.

You have submitted four photographs of samples.

Item #37900602 is a plastic bath seat for infants. This bath seat can be placed inside the adult bathtub. Item #37901202 is also a plastic bath seat for infants that may be placed inside the adult bath tub. These infants bath seats come in sizes 0 to 6 months and 6 months to 24 months.

Item #37030000 and item #37030601 are plastic lavatory seats for children. They are designed to be used rather than the regular lavatory seat. These children lavatory seats have a plastic closure to lock in place for safety.

Item #37070001 is a plastic seat for children. Without a sample and advertisement literature we can not rule on this item..

Item #3220140 is plastic boxes with a lid for children's toys or clothes, it can also be used as a seat/bench for children to sit on. It is our opinion that children would not use this item as a regular seat. It is not considered to be plastic furniture and is excluded from classification in chapter 94.

The applicable subheading for the infants plastic bath seats will be, 3922.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for baths, shower baths, washbasins, bidets, lavatory pans, seats and covers...and similar sanitary ware, of plastics: baths, shower baths and washbasins. The rate of duty will be 6.3 percent ad valorem.

The applicable subheading for the plastic lavatory seats for children will be, 3922.20.0000, HTS, which provides for baths, shower baths, washbasins, bidets, lavatory pans, seats and covers...and similar sanitary ware, of plastics: lavatory seats and covers. The rate of duty will be 6.3 percent ad valorem.

The applicable subheading for the plastic boxes will be, 3924.90.5500, HTS, which provides for...other household articles...of plastics: other, other. The rate of duty will be 3.4 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 Alice Masterson at 212-466-5892.

Sincerely,

Robert B. Swierupski
Director,

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