10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

M85314 M8 Ruling Active

The tariff classification of a gel pad from Mexico.

Issued August 23, 2006 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

M8 M85314 (August 23, 2006)

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The pad is composed of a gummy plastic covered with vinyl sheeting. Two “VELCRO” dots are attached to the pad so that it can be secured to an elbow support strap. The pad provides cushioning and added compression for the elbow support. As you requested, the sample will be returned.

CBP rationale

The applicable subheading for the gel pad will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

NY M85314 August 23, 2006 CLA-2-39:RR:NC:SP:221 M85314 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. Francisco Gomez Jr. R.L Jones Customhouse Brokers 476 & 484 Tecate Road P.O. Box 970 Tecate, CA 91980 RE: The tariff classification of a gel pad from Mexico. Dear Mr. Gomez: In your letter dated July 25, 2006, on behalf of Industrias Gomi S.A. de C.V., Mexico, you requested a tariff classification ruling. The sample provided with your letter is a highly resilient pad or cushion measuring approximately 4½ inches by 2½ inches with a thickness of 7/16 inch. The pad is composed of a gummy plastic covered with vinyl sheeting. Two “VELCRO” dots are attached to the pad so that it can be secured to an elbow support strap. The pad provides cushioning and added compression for the elbow support. As you requested, the sample will be returned. The applicable subheading for the gel pad will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The general 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, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow M85314

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.