&&The product in issue is a plastic cover with rubber strips that snaps onto the legs and corners of commercial racks or shelving installations to protect them from damage from accidental contact with machinery such as forklifts. The cover is composed of Memaplex, a polyethylene/polypropylene copolymer, and rubber which is coextruded into a profile shape. It is imported in the finished state as a complete article ready to be installed.

&&Heading 39.16 covers profile shapes, whether or not surface-worked but not otherwise worked, of plastics. The product in issue meets the description of a profile shape in the Explanatory Notes to heading 39.16 as it is obtained in the length in a single operation (generally extrusion), and it has a constant or repetitive cross-section from one end to the other. It also has a cross-section different from that of tubes, pipes and hoses of heading 39.17. In addition, the product has not been further worked to be excluded from heading 39.16.&&&&Further, in accordance with the General Explanatory Note to Chapter 39, profile shapes of plastics combined with other materials (in this case, rubber) remain classified in heading 39.16 if they retain the essential character of plastics. As such, the product in issue is classified as a profile shape of heading 39.16, specifically subheading 3916.90, as a profile shape of other plastics.