The tariff classification of a plastic lumbar pad from the Dominican Republic.Dear Mr. Deem:In your letter dated August 25, 1999, you requested a tariff classification ruling.A sample was provided with your letter. The lumbar pad (article number 880105-1091) is a disc composed of urethane plastic, measuring approximately ¾ inch in diameter and 1/8 inch in thickness. The lumbar pad will be used as a component in safety dummies.The applicable subheading for the lumbar pad will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The duty rate will be 5.3 percent ad valorem.Articles classifiable under subheading 3926.90.9880, HTS, which are products of the Dominican Republic may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transact

NY E86980 September 28, 1999 CLA-2-39:RR:NC:SP:221 E86980 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. Stephen P. Deem Control Devices, Inc. 228 Northeast Road Standish, Maine 04084-6149 RE: The tariff classification of a plastic lumbar pad from the Dominican Republic. Dear Mr. Deem: In your letter dated August 25, 1999, you requested a tariff classification ruling. A sample was provided with your letter. The lumbar pad (article number 880105-1091) is a disc composed of urethane plastic, measuring approximately ¾ inch in diameter and 1/8 inch in thickness. The lumbar pad will be used as a component in safety dummies. The applicable subheading for the lumbar pad will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The duty rate will be 5.3 percent ad valorem. Articles classifiable under subheading 3926.90.9880, HTS, which are products of the Dominican Republic may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP". Articles classifiable under subheading 3926.90.9880, HTS, which are products of the Dominican Republic, are entitled to duty free treatment under the Caribbean Basin Economic Recovery Act (CBERA) upon compliance with all applicable regulations. 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 Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division