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NY M81295




March 29, 2006

CLA-2-39:RR:NC:SP:221 M81295

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500

Ms. Francine Marcoux
Hampton Direct, Inc.
350 Pioneer Drive, P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of glow in the dark corner protectors from China.

Dear Ms. Marcoux:

In your letter dated March 15, 2006, you requested a tariff classification ruling.

Photographs were provided with your letter. The glow in the dark corner protectors (SKU #55990) are composed of ethylene vinyl acetate (EVA). The corner protectors are self-adhesive and intended to be secured to the corners of furniture. The glow in the dark feature provides an alert at night, while the soft padded nature of the EVA helps prevent injury if a person walks into or stumbles over the furniture. According to the sales literature, these protectors are particularly useful to protect toddlers from bumping their heads on table corners.

The applicable subheading for the glow in the dark corner protectors will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other household articlesof plastics: other: other. The rate of duty will be 3.4 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,

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