CLA-2-39:OT:RR:NC:N1:137
Heather Gerson
Masterpiece International, Ltd.
1699 Wall Street, Suite 725
Mount Prospect, IL 60056
RE: The tariff classification of high density polyethylene (HDPE) drawers from China
Dear Ms. Gershon:
In your letter dated May 3, 2019, you requested a tariff classification ruling on behalf of your client, CMC International.
The products under consideration are described as various size drawers composed of high density polyethylene (HDPE). You indicate that the drawers are used for various purposes including transport of poultry from farms to processing plants. The drawers are placed into trucks and then transferred to plants for further processing. The drawers perform the independent function of holding and transporting. You indicate that they are imported in bulk and can be sold separately.
In your submission, you suggested that these drawers are correctly classified under subheading 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plastic articles that are not more specifically provided for elsewhere. However, these items are provided for in a more specific heading according to their use in the packing and conveyance of goods. Therefore, subheading 3926.90.9990, HTSUS, would not apply.
The applicable subheading for the HDPE drawers will be 3923.10.9000, HTSUS, which provides for Articles for the conveyance or packing of goods, of plastics: Boxes, cases, crates and similar articles: Other. The general rate of duty will be 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 the World Wide Web at https://hts.usitc.gov/current.
Effective July 6, 2018, the Office of the United States Trade Representative imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f), HTSUS. For additional information see “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.03 and classified in one of the subheadings enumerated in U.S. note 20(f) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by subheading 9903.88.03.
Products of China classified under subheading 3923.10.9000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3923.10.9000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division