CLA-2-39:S:N:N6:343 803257

Ms. Cecilia A. Corimer
Hasbro Inc.
P.O. Box 1059
Pawtucket, RI 02862-1059

RE: The tariff classification of a plastic step-stool from Mexico.

Dear Ms. Corimer:

In your letter dated October 14, 1994, you requested a tariff classification ruling.

You have submitted a sample of your product number 9244, called the Playskool Redi-Step Stool. The step stool is a single molded unit of high impact styrene plastic. It has a non skid surface on the top made of molded "krayton." The same material is used for the four footpad grips on the bottom. Your sample is being returned as you requested.

The applicable subheading for the step stool will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other, other. The general 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 CFR 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport