K87857 K8 Ruling Active

The tariff classification of a foot protector from China.

Issued August 5, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The foot protector is composed of cellular polyvinyl chloride plastic sheeting with a plain woven fabric on one side for mere reinforcement. The foot protector will be used in retail showrooms and placed at the foot of a mattress to protect it while prospective buyers test the mattress. The foot protector has textile straps to secure it to the mattress.

CBP rationale

The applicable subheading for the foot protector will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.

Full text

NY K87857 August 5, 2004 CLA-2-39:RR:NC:SP:221 K87857 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. James H. Vogland Parkland Design, Inc. P.O. Box 1136 58523 Old Portland Road St. Helens, Oregon 97051 RE: The tariff classification of a foot protector from China. Dear Mr. Vogland: In your letter dated July 8, 2004, you requested a tariff classification ruling. A sample was provided with your letter. The foot protector is composed of cellular polyvinyl chloride plastic sheeting with a plain woven fabric on one side for mere reinforcement. The foot protector will be used in retail showrooms and placed at the foot of a mattress to protect it while prospective buyers test the mattress. The foot protector has textile straps to secure it to the mattress. The applicable subheading for the foot protector 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

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