CLA-2-39:OT:RR:NC:N4:421

Ms. Janet Pendris
Hampton Direct, Inc.
291 Hurricane Lane, P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of flexible chair leg covers from China

Dear Ms. Pendris:

In your letter dated December 28, 2009, you requested a tariff classification ruling.

A sample was provided with your letter and is being returned as you requested. The flexible chair leg covers (Item #67780) are imported in sets of eight and are designed to be mounted onto the tips of chair legs to protect wooden floors and carpets and to help the chairs glide freely. The leg covers measure 1 Ā½ inches in diameter by 1 1/8 inches in height. The base of the covers is composed of polypropylene plastic; the upper portion is composed of a thermoplastic elastomer.

The applicable subheading for the flexible chair leg covers, item # 67780, will be 3926.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plasticsā€¦fittings for furniture, coachwork or the like: other. The rate of duty will be 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 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
National Commodity Specialist Division