The tariff classification of noise reduction earmuffs from Taiwan.

N028204 May 22, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Latrice Hogan W.W. Grainger, Inc. 100 Grainger Parkway Lake Forest, IL 60045-5201 RE: The tariff classification of noise reduction earmuffs from Taiwan. Dear Ms. Hogan: In your letter dated May 7, 2008, you requested a tariff classification ruling. A sample was provided with your letter. The earmuffs (Model 2AAG5) are used for noise reduction and have a noise reduction rating of 24 decibels. The ear cushions, ear cups, headband and cover are composed of plastics. The frames on which the ear cups pivot are composed of stainless steel wire. The essential character is imparted by the plastics, which predominate overwhelmingly over the stainless steel in weight, value, bulk, and function. The earmuffs do not contain any electronic components. The applicable subheading for the noise reduction earmuffs 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