CLA-2-39:OT:RR:NC:N4:415

Mr. David L. McKnight
A-Safe, Inc.
6635 Business Parkway
Elkridge, MD 21075

RE: The tariff classification of the eFlex™ ForkGuard™ Kerb Guardrail from the United Kingdom.

Dear Mr. McKnight:

In your letter dated December 11, 2019, you requested a tariff classification ruling.

The product under consideration is described in your submission as the “eFlex™ ForkGuard™ Kerb Guardrail.” This article is designed to defend against damage and injury at ground level, shielding buildings, equipment, walkways, and work areas from impacts by workplace vehicles, such as forklifts. It can also be used to define the edges of pallet zones to prevent straying goods and vehicle impact. The “eFlex™ ForkGuard™ Kerb Guardrail” is floor mounted and bolted from above, and integrates with A-SAFE’s guardrails when installed together. This item is made from “Memaplex™,” which per your submission would be considered a plastic.

As the “eFlex™ ForkGuard™ Kerb Guardrail” would be considered an article of plastic and as it is 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.

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