CLA-2-39:RR:NC:SP:222 C84772

Ms. Melodie Wong
Beijing Trade Exchange, Inc.
701 E Street, SE
Washington, DC 20003

RE: The tariff classification of plastic toilet seats from China.

Dear Ms. Wong:

In your letter dated February 19, 1998, you requested a tariff classification ruling.

You have submitted a sample of a plastic toilet seat. This seat is designed with a soft padding and a vinyl cover. The cover is decorated with Warner Brothers cartoon characters: Bugs Bunny, Donald Duck, Twetty Bird and others. This product is to be placed over the standard toilet seat in order for children to sit comfortably on the toilet. The toilet seat has a 1" hard plastic piece on the botton side that is fastened with three screws. This part fits inside the standard seat to prevent the toilet seat from slipping. This sample is returned as requested. The applicable subheading for the plastic toilet seat for children will be 3922.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for baths, shower bath, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics: lavatory seats and covers. The rate of duty will be 6.3 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.


Robert B. Swierupski
National Commodity
Specialist Division