CLA-2-39:OT:RR:NC:N4:422
Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of a plastic shower curtain/liner from China
Dear Ms. Aldinger:
In your letter dated January 22, 2014, you requested a tariff classification ruling.
The submitted sample is identified as a Shower Curtain Liner, Rite Aid item 9032855. The item is made of blue polyethylene vinyl acetate (PEVA) plastic material and can function on its own as a shower curtain or as a shower curtain liner. It measures approximately 70” x 72” and has twelve apertures along the top with twelve respective metal grommets to prevent tearing when shower curtain rings (not included) are respectively inserted. There are three magnets spaced along the bottom of the item to facilitate the securing of the item to a bathtub.
The applicable subheading for Rite Aid item 9032855 will be 3924.90.1010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles and hygienic or toilet articles, of plastics: other: curtains and drapes, including panels and valances…curtains and drapes. The rate of duty will be 3.3 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Gary Kalus at (646) 733-3055.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division