CLA-2-39:S:N:N6:221 897168

Mr. Arnold J. Akerley
Doro Tape North America, Inc.
26 Byard Lane
Westboro, MA 01581

RE: The tariff classification of polyurethane bumpers from Germany.

Dear Mr. Akerley:

In your letter dated April 15, 1994, you requested a tariff classification ruling.

The polyurethane bumpers are used to protect doors and drawers, and to provide a non-slip surface under lamps, computers and other office equipment. The bumpers, shaped approximately like hemispheres and flattened hemispheres, and ranging in size from 7.5 mm in diameter and 2.2 mm in height to 10 mm in diameter and 5 mm in height, are usually sold to manufacturers. They are imported on paper rolls. The applicable subheading for the bumpers will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics. The rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport