N022354 N0 Ruling Active

The tariff classification of contoured buttocks pads from China.

Issued February 8, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The buttocks pads are composed of cellular polyurethane foam plastic that is contoured to shape. After importation the pads will be sewn into the buttocks portion of special undergarments designed for use by AIDS and cancer patients. The buttocks pads will not be removable from the garments.

CBP rationale

The applicable subheading for the buttocks pads will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N022354 February 8, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Michael Wellman International Molders Inc. 3578 Hayden Avenue Culver City, CA 90232 RE: The tariff classification of contoured buttocks pads from China. Dear Mr. Wellman: In your letter dated December 6, 2007, and received in this office on January 24, 2008, you requested a tariff classification ruling. A sample was provided with your letter. The buttocks pads are composed of cellular polyurethane foam plastic that is contoured to shape. After importation the pads will be sewn into the buttocks portion of special undergarments designed for use by AIDS and cancer patients. The buttocks pads will not be removable from the garments. The applicable subheading for the buttocks pads will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The 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

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