CLA-2-39:RR:NC:3:353 C88715
Mr. Edward M. Puls
Weekenders USA, Inc.
1011 Woodlalnds Parkway
P.O. Box 8127
Vernon Hills, IL 60061-8127
RE: The tariff classification of shoulder pads from Canada.
Dear Mr. Puls:
In your letter dated June 15, 1998 you requested a tariff classification
ruling.
The submitted samples are shoulder pads consisting of polyurethane foam.
Style # 956 is a half circular shoulder pad. Style #969 is a square shoulder
pad.
The applicable tariff provision for the shoulder pads style #956 and style
#969 will be 3926.20.9050, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for "Other articles of plastics and articles
of other materials of headings 3901 to 3914: Articles of apparel and clothing
accessories (including gloves): Other: Other, Other." The general rate of duty
will be 5% ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs
Regulations (19 CFR 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 Kenneth Reidlinger at 212-466-5881.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division