The tariff classification of a plastic bumper from the United Kingdom.

N308362 December 17, 2019 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9990 Mr. David L. McKnight A-Safe, Inc. 6635 Business Parkway Elkridge, MD 21075 RE: The tariff classification of a plastic bumper from the United Kingdom. Dear Mr. McKnight: In your letter dated December 13, 2019, you requested a tariff classification ruling. The product under consideration is described in your submission as a heavy-duty bumper and is constructed wholly from polyurethane plastic. This article is designed to resist routine low-speed, low-level impacts from manual and powered pallet trucks. The bumper flexes to absorb 80 percent of impact forces and transfers the remaining 20 percent to the floor. It serves both as a pallet-stop and a buffer between pallets of goods and pedestrian areas or walkways. As the heavy-duty bumper would be considered an article of plastic and as it is not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 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 at https://hts.usitc.gov/current. 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 Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division