The tariff classification of plastic kneeling pads from China.

NY K89498 September 17, 2004 CLA-2-39:RR:NC:SP: 221 K89498 CATEGORY: Classification TARIFF NO. 3924.90.5500 Ms. Marsha McCabe MidWest Quality Gloves, Inc. P.O. Box 260 Chillicothe, MO 64601 RE: The tariff classification of plastic kneeling pads from China. Dear Ms. McCabe: In your letter dated August 18, 2004, you requested a classification ruling. You have submitted three samples of plastic kneeling pads. Style number 200K is constructed of 100 percent ethylene vinyl acetate (EVA) material. Style number 30 is designed with a shell that is composed of 100 percent polyvinyl chloride (PVC) and an interior of 50 percent acrylonitrile-butadiene (NBR) rubber and 50 percent PVC. Style number 28 is constructed of 100 percent EVA material. Style numbers 28 and 30 are designed with built-in handles. All three kneeling pads are of a type used for gardening purposes. The samples are returned as you requested. The applicable subheading for the plastic kneeling pads 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