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NY M83046




May 16, 2006

CLA-2-39:RR:NC:SP:221 M83046

CATEGORY: CLASSIFICATION

TARIFF NO. 3922.90.0000

Ms. Carol Robertson
Carmichael International Service
533 Glendale Boulevard
Los Angeles, CA 90026-5097

RE: The tariff classification of a potty bench from China.

Dear Ms. Robertson:

In your letter dated April 24, 2006, on behalf of your client, Boon Inc., you requested a classification ruling.

The sample submitted with your request is described as a Potty Bench, item number 501. It is made of polypropylene and other thermoplastic material. The Potty Bench is a training potty featuring two enclosed side storage spaces for organizing potty training supplies. A flexible deflector attaches to the pull-out drawer for easy sanitary clean-up. The potty is designed to function as a step stool when the lid is closed to allow the child to reach the sink. This large sturdy stool supports up to 300 pounds. The wide base and slip-resistant surfaces provide maximum stability for the Potty Bench.

The applicable subheading for the Potty Bench will be 3922.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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