the “First SudsTM Bather,” is an assembled bath seat for use by infants until they can sit unassisted. The bather is a stationary object constructed of concave, convex, and straight powder coated steel frame rails and plastic push tab joints. A removable polyester textile fabric mesh sling seat foundation is affixed to the frame. The headrest and the footrest metal rails unfold and extend from the center frame; setup of the bather is complete once both components click into a locking position. Incorporated into the bather headrest is a polyurethane foam pad. Push tabs located at the headrest and the footrest allows the bather to then fold and collapse flat for storage. Product details note the bather may be used in a sink or a tub. The bather dimensions approximate 12.9” in length, 3.9” in width, 12” in height, and a maximum weight capacity of 15 lbs.
[1] Please importantly note that only the relevant portion of the related is displayed above. You may refer to the said customs ruling for the entire ruling explanation.
[1]. https://rulings.cbp.gov/ruling/N320286