The tariff classification of the "Spreading Back Pad" from Taiwan.

NY R02062 June 10, 2005 CLA-2-39:RR:NC:SP:221 R02062 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. David Earl Nielsen DEN, Inc. 1518 Cambridge Drive Longmont, CO 80503 RE: The tariff classification of the “Spreading Back Pad” from Taiwan. Dear Mr. Nielsen: In your letter dated May 31, 2005, you requested a tariff classification ruling. A photograph was provided with your letter. The Spreading Back Pad, which is composed of injection molded Santoprene plastic, will be used in the manufacture of fall protection harnesses for use by people who work at dangerous heights. The applicable subheading for the Spreading Back Pad will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. 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