CLA-2-39:OT:RR:NC:N4:422
Mr.David Homan
Beacon Promotions
2121 S. Bridge Street
New Ulm, MN 56073
RE: The tariff classification of a plastic rain gauge from China.
Dear Mr. Homan:
In your letter dated May 1, 2018, you requested a tariff classification ruling.
You submitted a photograph and detailed description of an item identified as the 4” Magnifying Rain Gauge, item # GP247RG. This item is an open topped vessel, which tapers to a point, composed of weather resistant polystyrene plastic and measures approximately 2-3/4" in width, 12-1/4" in length and 1-1/2" in depth. Rainfall can be measured in amounts up to 4” by reading the reverse imprint on the gauge and matching it with the level of the rainwater in the gauge. The tapered point can be inserted in the ground or the item may be attached to a post using the keyhole openings near the base of the gauge.
You have suggested that this item is correctly classified in subheading 3926.40.00, however we do not agree. This item is designed for the utilitarian purpose of measuring rainfall and any ornamental appeal it may provide is purely incidental.
The applicable subheading for item # GP247RG will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other household articles…of plastics: other: other…other.” The rate of duty will be 3.4 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 the World Wide Web at https://hts.usitc.gov/current.
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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division