The tariff classification of the "Soft Vac" from China.

NY 865888 August 18, 1991 CLA-2-39:S:N:N3G:221 865888 CATEGORY: Classification TARIFF NO.: 3926.90.9090 Mr. David W. Foster Soft Vac Corporation 721 Sligo Avenue Silver Spring, MD 20910 RE: The tariff classification of the "Soft Vac" from China. Dear Mr. Foster: In your letter dated July 31, 1991, you requested a tariff classification ruling. The Soft Vac is a padded vacuum cleaner cover. It is designed to protect the vacuum and furniture from scrapes caused when the vacuum is struck against furniture. The outer surface of the cover is composed of a nylon or polyester scrim covered on both sides with visible layers of polyvinyl chloride. The center of the Soft Vac is composed of a polyurethane foam. The Soft Vac will be principally used by commercial janitorial contractors. The applicable subheading for the Soft Vac will be 3926.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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. Sincerely, Jean F. Maguire Area Director New York Seaport