CLA-2-39:OT:RR:NC:N1:119
Vittorio Morandin
dba ANT.TEX
245 S. Spaulding Drive, Apt. 302
Beverly Hills, CA 90212
RE: The tariff classification of corner shields from China
Dear Mr. Morandin:
In your letter dated January 31, 2018 you requested a tariff classification ruling. Representative photos were submitted with your request.
The product to be imported, referred to as a corner shield and identified by Item Number CS005Y, is a foamed yellow-colored ethylene-vinyl-acetate (EVA) profile shape that is stated to be both polyvinyl chloride (PVC) and chlorine free. This cellular plastic piece, which has a uniform cross-section along its entirety, is molded in a single operation with no further working. Imported in a standard length of 780 mm (30.7 inches), you indicate that these profile shapes are packaged in units of 10.
According to your submission, the corner shields are used in parking structures where they will be either glued or screwed onto columns. Their shock absorbing quality and non-bleeding bright color are designed to prevent damage to both vehicles and the structure.
The applicable subheading for the corner shields will be 3916.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Monofilament of which any cross-sectional dimension exceeds 1mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: Of polymers of ethylene. The rate of duty will be 5.8 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 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 April Cutuli at april.a.cutuli.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division