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NY K89536




October 1, 2004
CLA-2-39:RR:NC:SP:221 K89536

CATEGORY: CLASSIFICATION

TARIFF NO. 3924.90.5500

Ms. Marsha McCabe
MidWest Quality Gloves, Inc.
P.O. Box 260
Chillicothe, MO 64601

RE: The tariff classification of a plastic kneeling pad and gardening tools from China.

Dear Ms. McCabe:

In your letter dated August 24, 2004, you requested a classification ruling.

You have submitted three samples that consist of a plastic kneeling pad and two plastic gardening tools. The reversible kneeling pad is identified as style number SD200K. It is constructed of 100 percent ethylene vinyl acetate (EVA) material with a built-in handle. The pink kneeling pad is printed with the “Scooby-Doo” logo on both sides.

Style number DE410k is a child’s “Dora” trowel. The yellow gardening tool has the “Dora and Monkey” logo printed on the handle with a purple flower for the thumb rest. The plastic trowel is made of 100 percent polypropylene material.

Style number 411k is a child’s “Dora” cultivator. The yellow cultivator has the “Dora” logo printed on the handle with a purple flower for the thumb rest. The plastic cultivator is constructed of 100 percent polypropylene material. The kneeling pad, trowel and cultivator are of a type used for gardening purposes.

The samples are returned as you requested.

The applicable subheading for the plastic kneeling pad, trowel and cultivator will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides forother household articlesof plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem.

Importations of this product might be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, tradename or copyright recorded with the United States Customs Service. If you are an authorized importer of the product we recommend notifying your local Customs office prior to importation.

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,

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