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NY L81212

January 5, 2005

CLA-2-39:RR:NC:SP:221 L81212


TARIFF NO.: 3924.90.5500; 3926.90.1000

Ms. Marsha McCabe
Midwest Quality Gloves, Inc.
P.O. Box 260
Chillicothe, MO 64601

RE: The tariff classification of a watering can, bucket, and kneepads from China.

Dear Ms. McCabe:

In your letter dated December 2, 2004, you requested a tariff classification ruling.

Three samples were included with your request. Style #DE251K is a set of two kneepads designed for children. The pads are constructed of ethylene vinyl acetate (EVA) foam plastic inside a shell made of cellular plastic sheeting laminated to a knit textile fabric. The fabric is printed on the front with a picture of Dora the Explorer. A clear plastic circular shell covers the front to provide additional protection to the knee. An elastic band with a VELCRO™ type closure secures the kneepad to the knee.

Style #SS420K is described as a garden watering can. It is molded of polyethylene and polypropylene plastic and is decorated with SpongeBob Squarepants™ designs.

Style #SS8K is described as a garden bucket. The bucket is molded of polypropylene plastic and has a plastic carrying handle. It measures approximately 6 ¾ inches in both height and top diameter and is decorated with SpongeBob Squarepants™ designs. The samples are being returned as you requested.

The applicable subheading for the kneepads, style #DE251K, and the watering can, style #SS420K, will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the bucket will be 3926.90.1000, HTS, which provides for other articles of plasticsbuckets and pails. The rate of duty will be 3.4 percent ad valorem.

Importations of these products might be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, tradename or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local Customs office prior to importation.

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.


Robert B. Swierupski

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