CLA-2-39:OT:RR:NC:4:422
Mr. Mathew Samuel
Excite USA
4393 Sunbelt Drive
Addison, TX 75001
RE: The tariff classification of foam gripper pads from China
Dear Mr. Samuel:
In your letter, dated January 10, 2020, you requested a tariff classification ruling. A product description and sample were provided for review.
Item# 00079, “Adhesive Foam Gripper Pads,” is a variety pack of 24 small, round, plastic pads sized between .75 inches and 1.2 inches in diameter that are used to protect tables or other surfaces. The pads are made of ethylene vinyl acetate (EVA) foam and have been molded with a raised nubby surface on one side. When the pads are applied to the underside of electrical appliances, vases, lamps etc. using the adhesive backing they prevent slipping and scratching.
You suggested classification in 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes of plastics. However, the surface of these adhesive foam grip pads is textured rather than flat. Therefore, the product does not qualify as a flat shape of 3919.
The applicable subheading for the foam pads will be 3924.90.5650, HTSUS, which provides for “…other household articles and hygienic or toilet articles, of plastic: Other: 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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3924.90.5650, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheading 3924.90.5650, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division