The tariff classification of a plastic finger pinch guard from China.

NY F89448 August 2, 2000 CLA-2-39:RR:NC:SP:222 F89448 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Jodie A. Leafer Safety 1st, Inc. 45 Dan Road Canton, MA 02021 RE: The tariff classification of a plastic finger pinch guard from China. Dear Ms. Leafer: In your letter dated June 29, 2000, you requested a tariff classification ruling. The submitted sample is identified as item #10436. It is called a finger pinch guard. This product is made of 100 percent foam. It can be placed on the side or top of the door inside the home or while traveling. This item is designed to prevent children from locking themselves in a room. The finger pinch guard can also be used to safeguard against slamming doors. Your letter of inquiry states that this item will be sold individually to the consumer. The sample is returned as you requested. The applicable subheading for the plastic finger pinch guard will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: other, other. The rate of duty will be 3.4 percent ad valorem. 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division