CLA-2-39:RR:NC:SP:221 K82284

TARIFF NO. 3926.90.9880

Mr. Craig M. Schau
Menlo Worldwide Trade Services
6940 Engle Road, Suite A
Middleburg Heights, OH 44130

RE: The tariff classification of foam plastic ear plugs from Taiwan.

Dear Mr. Schau:

In your letter dated January 2, 2004, on behalf of your client Jackson Products, Inc., you requested a classification ruling.

You have submitted a sample of ear plugs that are made of foam plastic. They are identified as item number PLG-10-20. Your letter of inquiry states that the ear plugs will be used as protection in machinery or industrial work areas. The samples are returned as you requested. The applicable subheading for item number PLG-10-20 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 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division