The tariff classification of butt boosters from Hong Kong and China.

N013541 July 6, 2007 CLA-2-39:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Joe Couret Panalpina Inc. 207 East Bay Street, Suite 209 Charleston, SC 29401 RE: The tariff classification of butt boosters from Hong Kong and China. Dear Mr. Couret: In your letter dated June 26, 2007, on behalf of Sweet & Vicious LLC, aka Bubbles Bodywear, you requested a tariff classification ruling. The submitted sample, Foam Butt Boosters, is a pair of circular foam pads approximately 6 inches in diameter. The foam pads will be inserted into specially designed panties with pockets for the pads. The packaging notes that the item is for “Thin Hips,” best for girls 5’2” to 5’7” and fits girls who wear USA pants size 0/2. The applicable subheading for the Foam Butt Boosters will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves): Other: Other, Other." The rate of duty will be 5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division