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NY F83896




March 13, 2000

CLA-2-39:RR:NC:SP:221 F83896

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880

Ms. Helene Chip
Shelcore Toys
347 Elizabeth Avenue
Somerset, NJ 08873-1101

RE: The tariff classification of a pole guard from China.

Dear Ms. Chip:

In your letter dated February 29, 2000, you requested a tariff classification ruling.

The sample submitted with your letter is identified as a “pole guard,” project number 202402. The guard is designed to function as a protective cushion around interior poles such as cellar support posts or exterior poles such as swing set supports and basketball poles. The pole guard consists of a sheet of polyethylene foam measuring one inch in thickness encased within a covering made from embossed noncellular polyvinyl chloride sheet backed with woven nylon fabric. It is designed to be wrapped around a pole and secured by means of a strip of “VELCRO” type hook and loop fastener tape. When fastened, the guard forms a cylindrical cushion measuring approximately 36 inches in height, 6 inches in outer diameter, and 4 inches in inner diameter. The sample is being returned as you requested.

The applicable subheading for the pole guard will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

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 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,

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