N310648

N310648 March 25, 2020 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4421.99.9780 Mr. Gabriel Rodriguez A Customs Brokerage, Inc. 2750 NW 84th Ave. Doral, FL 33122 RE: The tariff classification of a wooden step stool from China Dear Mr. Rodriguez: In your letter, dated February 24, 2020, you requested a tariff classification ruling. Product information and photos were submitted for our review. The “Naomi Home Kids I’m a Big Helper” is a wooden step stool designed for a child to use in the kitchen in order to reach counter height. It is solid wood construction, foldable, and measures approximately 22.24” in length, 21.25” in width and 36.81” in height. Four legs support a central platform to stand on. It is not height adjustable. Footholds allow for boosting oneself up onto the platform, and side rails mounted above the platform provide safety and stability. In your letter, you suggest classification is appropriate under subheading 9503.00.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” However, we find that the merchandise concerned is not principally designed for amusement, but rather to be used for the utilitarian purpose of safely elevating a young child to a counter height. Although this item is intended for children, there is no manipulative play value associated with this item and therefore the Big Helper does not meet the terms of the heading for classification as a toy of Heading 9503. The applicable subheading for the step stool will be 4421.99.9780, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other: Other. The rate of duty will be 3.3 percent ad valorem. 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4421.99.9780, HTSUS, unless specifically excluded, are subject to an additional 25% percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4421.99.9780, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 Charlene Miller at charlene.s.miller@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division