CLA-2-39:OT:RR:NC:N4:415
Mr. Bryan Schwabline
Fibox, Inc.
810 Cromwell Park Drive
Glen Burnie, MD 21060
RE: The tariff classification of plastic covers from China.
Dear Mr. Schwabline:
In your letter dated September 11, 2019, you requested a tariff classification ruling. Images and product information were submitted in lieu of samples.
The products under consideration are all described in your submission as plastic polycarbonate covers used with electrical boxes. These covers are parts of the Fibox ARCA enclosures and are imported separately with the complete enclosures being assembled in the United States. Five specific covers were provided for review. They are listed as part numbers: 8581071, 8581051, 8581056, 8581231, and 8581331. Cover 8581051 is transparent, while the four other covers are opaque. Cover 8581071 measures 12 inches by 10 inches, covers 8581051 and 8581056 both measure 10 inches by eight inches, cover 8581231 measures eight inches by eight inches, and cover 8581331 measures 16 inches by 14 inches.
These plastic covers would be considered articles of plastic, and as they are not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9990, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9990, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division