The tariff classification of a plastic kneeler from China, Canada, Italy or Mexico.

N007257 March 7, 2007 CLA-2-39:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Annelori Roder Crocs, Inc. 6328 Monarch Park Place Niwot, CO 80503 RE: The tariff classification of a plastic kneeler from China, Canada, Italy or Mexico. Dear Ms. Roder: In your letter dated January 26, 2007, you requested a tariff classification ruling. The submitted sample is a plastic kneeler made of resin material manufactured by injection molding as one piece. The kneeler is designed to provide comfort while working on one’s knees. This item can be used to support one’s knees while working in the garden. You stated that the country of origin for this product could be China, Canada, Italy or Mexico, as Crocs, Inc. has factories in all four countries. The Kneeler will primarily be manufactured in China or Canada. As you requested, the sample will be returned to you. The applicable subheading for the plastic kneeler will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for… other household articles…of plastics: Other: Other. The duty rate will be 3.4 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division