The tariff classification of dash pads from China.

N060338 May 29, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Chris Golden Alliance Customs Clearance 5700 Broadmoor, Suite 600 Mission, KS 66202 RE: The tariff classification of dash pads from China. Dear Mr. Golden: In your letter dated May 5, 2009, on behalf of Hopkins Manufacturing, you requested a tariff classification ruling. Two sample pads were provided with your letter. Although you describe the pads as being made of silicone rubber, silicone does not meet the tariff definition of synthetic rubber and is considered to be of plastics for classification purposes. The pads will be marketed for use on the dashboard of an automobile to hold small items without slippage while the vehicle is in operation. Both pads are roughly rectangular in shape, with straight tops and bottoms and curved sides. The top and bottom surfaces have multiple ridges and grooves to prevent slipping. Item 310-400-192 measures approximately 5 7/8 inches by 3 7/8 inches and is 1/16 inch in thickness. Item 310-400-191 measures approximately 7 inches by 4 ¾ inches and is 1/16 inch in thickness. It also has elevated walls ¼ inch in height around the outside, through the middle of its width and from the middle to one end of its length, creating three separate compartments. The samples are being returned as you requested. The applicable subheading for the dash pads 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