CLA-2:CO:R:C:G 087457 SR
Mr. Michael Newman
The Newborne Company
River Road
Worthington, Massachusetts 01098
RE: Plastic crib
Dear Mr. Newman:
This is in reference to your letter dated June 14, 1990,
requesting the tariff classification of a plastic crib produced
in Taiwan under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA).
FACTS:
The merchandise at issue is a plastic crib or cradle. It is
constructed of extruded polyvinyl chloride tubes. The plastic
tubes have been reinforced by the addition of inserts in the
hollow tubing. The crib is designed to stand on the floor.
ISSUE:
Whether the crib at issue is plastic reinforced or
reinforced plastic.
LAW AND ANALYSIS:
Subheading 9403.70.40, HTSUSA, provides for other furniture
of plastics, or reinforced or laminated plastics. Subheading
9403.70.80, HTSUSA, provides for other furniture of plastics. To
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be considered reinforced plastic a reinforcing material, such as
fibrous glass, must be imbedded in the plastic. The crib at
issue is made of plastic that is not reinforced that has inserts
to reinforce the structure. Therefore, the crib is considered
plastic furniture that is reinforced.
HOLDING:
The crib at issue is classifiable under subheading
9403.70.8010, HTSUSA, which provides for other furniture and
parts thereof, furniture of plastics, other, household. The rate
of duty is 2.4 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division