The tariff classification of a kayak backrest.

NY I84447 July 26, 2002 CLA-2-39:RR:NC:SP:221 I84447 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. Brian Wavra Johnson Outdoors Inc. 555 Main Street Racine, WI 53403 RE: The tariff classification of a kayak backrest. Dear Mr. Wavra: In your letter dated June 25, 2002, you requested a tariff classification ruling. A sample was provided with your letter. The kayak backrest is composed of foamed ethylene vinyl acetate (EVA) plastic with nylon straps to fasten it to the kayak. The backrest is meant to provide a more comfortable ride with a more efficient stroke resulting in less fatigue. As you requested, the sample is being returned. You did not state the country of origin. The rate of duty provided below is the rate applicable to this product when it is made in a country with which the United States has Normal Trade Relations. The applicable subheading for the kayak backrest will be 3926.90.9880, 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 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