The tariff classification of a foamed plastic garage column protector from Germany

N017028 October 1, 2007 CLA-2-39:RR:E:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Jim Ryan Sentry Protection Products, Inc. 16927 Detroit Avenue, Suite 3 Lakewood, OH 44107 RE: The tariff classification of a foamed plastic garage column protector from Germany Dear Mr. Ryan: In your letter dated September 13, 2007, you requested a tariff classification ruling. The Column Sentry Concrete Wrap Square Bump & Go Garage Protector provides protection during minor impacts of vehicles into concrete columns in garages. Each Concrete Wrap Square consists of four panels and four cylinders made of foamed plastic that interlock to form a cushioned surround for a concrete garage column. The 2 inch thick foam prevents or minimizes damage to both the vehicle and the concrete column. The standard size kit fits 24 inch square columns. The panels incorporate cutting guides or thin channels in the foam at regular intervals so that the panels can be cut to fit smaller columns. There are also extensions available to accommodate larger columns. The four panels and four corner cylinders interlock and then are secured around the column with adjustable cinch straps that fit into slots in the corner cylinders. The straps are a contrasting color to provide increased visibility to the columns. The applicable subheading for the foamed plastic garage column protectors will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division