The tariff classification of a plastic kneeling pad from Taiwan.

NY H87419 February 15, 2002 CLA-2-39:RR:NC:SP:222 H87419 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Dana L. Bounds Fritz Companies, Inc. 1600 Genessee, Suite 450 Kansas City, MO 64102 RE: The tariff classification of a plastic kneeling pad from Taiwan. Dear Ms. Bounds: In your letter dated January 30, 2002, on behalf of your client Midwest Quality Glove, Inc., you requested a tariff classification ruling. The submitted sample is a kneeling pad identified as style number 30. The inside of the pad is composed of 50 percent nitrile butadiene rubber (NBR) and 50 percent polyvinyl chloride (PVC). The outside coating is composed of 100 percent (PVC) material. This item is designed to be used as a gardening accessory. The sample is returned as you requested. The applicable subheading for the plastic kneeling pad 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division