The tariff classification of protective foam buffers from China.

N322257 November 3, 2021 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9985; 9903.88.15 Ms. Marina Batzke American PERMALIGHT, Inc. 2570 West 237th Street, Suite C Torrance, CA 90505 RE: The tariff classification of protective foam buffers from China. Dear Ms. Batzke: In your letter dated October 15, 2021, you requested a tariff classification ruling. Images were submitted in lieu of samples. The product under consideration is described as impact protection foam buffers. They are safety padding made from cushioning plastic foam. The buffer will come in two color varieties, a yellow body with black striping, and a white body with red striping. The three-dimensional shapes come with self-adhesive backing to allow them to be affixed to a clean surface for impact protection, though some may be non-adhesive and will either be pressed into place or secured with glue. Per your submission, they will come in three lengths: one meter (straight length), five meters (rolled into a coil), and 50 meters (rolled into a coil). These buffers are intended to protect walls and corners from damage caused by heavy impact and to prevent injury to individuals by cushioning obstacles, such as low-hanging pipes. As these impact protection foam buffers would be considered articles of plastic, and as they are not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9985, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9985, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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