The tariff classification of a neck support from China

N248659 January 7, 2014 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. William Rodriguez JAGRO Customs Brokers and Int’l Freight Forwarders 1559 NW 82nd Avenue Miami, FL 33126 RE: The tariff classification of a neck support from China Dear Mr. Rodriguez: In your letter dated December 11, 2013, on behalf of KidzStuff, you requested a tariff classification ruling. A picture and descriptive literature were provided with your letter. The HoldEze™ neck support consists of a semicircular neck cradle made of molded polyurethane foam on a rigid center support made of ABS (acrylonitrile butadiene styrene) plastics. It is designed to support the head and neck of a newborn baby. This brace does not immobilize the head or neck and is not designed for the treatment of an injury. It is designed to provide additional comfort and support when holding a baby. The applicable subheading for the HoldEze neck support will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division