N290911 N2 Ruling Active

The tariff classification of corded polyurethane foam earplugs from China.

Issued October 19, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9996

Headings: 3926

Product description

The article under consideration is described as earplugs made entirely from polyurethane foam. The two plugs are connected by a polyurethane cord. This product is intended to protect hearing in construction or other high noise environments. This product is constructed solely from plastic and is not provided for more specifically elsewhere, as such,

CBP rationale

the applicable subheading for the corded earplugs will be 3926.90.9996, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.

Full text

N290911 October 19, 2017 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9996 Mr. Keith Thorpe Radians Inc. 5305 Distriplex Farms Drive Memphis, TN 38141 RE: The tariff classification of corded polyurethane foam earplugs from China. Dear Mr. Thorpe: In your letter dated October 3, 2017, you requested a tariff classification ruling on behalf of Radians Inc. The article under consideration is described as earplugs made entirely from polyurethane foam. The two plugs are connected by a polyurethane cord. This product is intended to protect hearing in construction or other high noise environments. This product is constructed solely from plastic and is not provided for more specifically elsewhere, as such, the applicable subheading for the corded earplugs will be 3926.90.9996, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 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 https://hts.usitc.gov/current. 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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