The tariff classification of earplugs from China

N212395 April 16, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Andrew W. Brush Best Light Video 243 N. 5th Street Suite 240 Columbus, OH 43215 RE: The tariff classification of earplugs from China Dear Mr. Brush: In your letter dated April 3, 2012, you requested a tariff classification ruling. The earplugs are composed of silicone and are connected to each other by a synthetic fiber cord. The earplugs are designed to protect the ears from excessive noise.  They will be imported packaged in a plastic case.           The applicable subheading for the earplugs will be 3926.90.9880, 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, Thomas J. Russo Director National Commodity Specialist Division