CLA-2-94:OT:RR:NC:N4:433
Kristy M. Dost
E. Besler & Co.
115 Martin Lane
Elk Grove Village, Illinois 60007
RE: The tariff classification of a seat from China.
Dear Ms. Dost:
In your letter dated October 13, 2022, on behalf of Tomy International Inc., you request a binding tariff classification ruling for an infant bath seat. In lieu of samples, illustrative literature and a product description were provided.
Item TFYUB1 is an assembled bath seat for use by infants until 5 months of age. Once in the seat, a child is in a recline position. The bath seat is a stationary object constructed of concave, convex, and straight polypropylene (PP) plastic frame rails, joints, and a locking tab. A removable textile fabric mesh sling seat foundation is affixed to the frame. The headrest and the footrest plastic rails unfold and extend from the center frame; setup of the bath seat is complete once the locking tab is placed into a locked position. The plastic joints allow the bath seat to fold and collapse flat for storage. Product details note the bath seat may be used in a sink or a tub. Umbrella handles allows the bath seat to hang on a shower door when not in use. The bath seat dimensions approximate 23.5” in length, 13” in width, 13” in height, and a maximum weight capacity of 20 lbs.
You suggest a possible classification in subheading 3922.10.0000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “baths, shower baths, sinks and washbasins, of plastics.” We disagree. Heading 3922 is limited to baths, shower baths, sinks and washbasins.. While the heading does include baby bathtubs, the instant product is not a bathtub, but a bath chair composed of a plastic frame with a fabric seat cover. Therefore, this product is excluded from classification in Heading 3922.
The applicable subheading for the subject merchandise will be 9401.80.4001, HTSUS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats: Of rubber or plastics: Other: Children’s highchairs and booster seats except for motor vehicle; bath seats, infant walkers, bouncers with seats, swings for children.” The rate of duty will be free.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division