The tariff classification of a plastic kneeling pad from China.

NY J86591 July 25, 2003 CLA-2-39:RR:NC:SP: 221 J86591 CATEGORY: Classification TARIFF NO. 3924.90.5500 Ms. Dana L. Bounds UPS Supply Chain Solutions 1600 Genessee, Suite 450 Kansas City, MO 64102 RE: The tariff classification of a plastic kneeling pad from China. Dear Ms. Bounds: In your letter dated June 25, 2003, on behalf of your client Midwest Quality Glove, Inc., you requested a classification ruling. The submitted sample is a plastic kneeling pad that is identified as style number GF200K. The pad is made of 100% EVA material with a built in handle. It will be used for gardening purposes. 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