CLA-2-39:OT:RR:NC:N1.137
David McKnight
A-Safe Inc.
6635 Business Parkway
Elkridge, Maryland 21075
RE: The tariff classification of a pedestrian guard rail from United Kingdom
Dear Mr. McKnight:
In your letter dated December 11, 2019 you requested a tariff classification ruling.
The product under consideration is described as a pedestrian guard rail. This item is made from “Memaplex™,” which per your submission would be considered a plastic. The rails are constructed of a three layer system to allow for impact absorption. The pieces come together to construct a fence like barrier designed to segregate and safeguard pedestrians from moving vehicles and potential workplace hazards inside and out.
In your request, you proposed that this product should be classified under subheading 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastic not specified elsewhere. We disagree. This product is more accurately described as builders’ ware per Chapter 39 Note 11 (e) which states “Heading 3925 applies only to the following articles… (e) Balconies, balustrades, fencing, gates and similar barriers.” As this product is more appropriately classified under a different heading, specifically heading 3925, it would be provided for elsewhere and heading 3926 would no longer be applicable.
The applicable subheading for the pedestrian guard rail will be 3925.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Builders’ ware of plastics, not elsewhere specified or included: Other. The general rate of duty will be 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 on the 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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division