CLA-2-39:NEW:TCB II:G19-C84773

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

RE: The tariff classification of a plastic portable child toilet seat from China.

Dear Ms. Wong:

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

The sample that has been submitted with your request for a ruling consists of a portable toilet seat, composed entirely of molded plastic, that is intended for use by children. Its main components are: a seat, two compartments and a handle. The two compartments support the toilet seat and can be slid on top of the seat after use to form a box, which can then be carried by means of the handle.

The applicable subheading for the portable child toilet seat will be 3922.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: baths, shower baths, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics. The duty rate will be 6.3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 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.


Kathleen M. Haage
Area Director
New York/Newark Area