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

Mr. Kyle Cheung
Eagle Logistic Service, Inc.
37 East 28th Street, Suite 304
New York, NY 10016

RE: The tariff classification of traffic cones from China

Dear Mr. Cheung:

In your undated letter, which was received in this office on July 7, 2010, you requested a tariff classification ruling.

A sample was provided with your letter. The traffic cone consists of an orange color cone made of soft plastic mounted onto a black rubber base. The cone stands approximately 28 inches in height. The bright orange color helps make the cone visible even in poor lighting to alert motorists and pedestrians of traffic hazards. The essential character is imparted by the plastic cone.

The applicable subheading for the traffic cone will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, 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