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NY J80457




January 31, 2003

CLA-2-39:RR:NC:SP:221 J80457

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880

Mr. Brian Wavra
Johnson Outdoors Inc.
555 Main Street
Racine, WI 53403

RE: The tariff classification of foam shapes for life preserver jackets from Taiwan or China.

Dear Mr. Wavra:

In your letter dated January 23, 2003, you requested a tariff classification ruling.

The samples submitted with your request are foam shapes used in the manufacture of life jackets. The five components of Style SHA2-FM are identified as the right front, left front, right side, left side, and back. The material is identified as a closed cell foam made of a polymer of polyvinyl chloride plastic and nitrile butadiene rubber that is UL approved for the manufacture of personal flotation devices. The foam is precut in Taiwan or China. The shells will be sewn in the United States and stuffed with the cut foam pieces. The samples are being returned as you requested.

The applicable subheading for the cut foam shapes used in the manufacture of life jackets 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,

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