CLA-2-39:OT:RR:NC:N4:415
Eric Janisch
Chugach Venture, LLC
2305 South 1700 East
Salt Lake City, UT 84106
RE: The tariff classification of plastic geocells from China.
Dear Mr. Janisch:
In your letter dated September 8, 2023, you requested a tariff classification ruling.
The product under consideration is described as geocell plates, which are a lightweight, expandable confinement system used to create a barrier or structural foundation. The geocell plate is a modular collapsible plastic grid. Each plate consists of a network of honeycomb cells inside a rectangular panel. The cells are made from strips of high-density polyethylene (HDPE) bonded into a honeycomb structure that compresses and flattens for transport and then expands to form open cells that can be filled with sand or rock at the worksite to form a stable base. The primary applications are ground stabilization, erosion control and retaining walls. A confined material that contains high levels of sand or rock will drain, will support heavy loads without displacement, and will not be easily eroded by forces of nature. The walls of the cells may be either solid or perforated. The height of the cells can be 2, 3, 4, 6 or 8 inches. The plates are available in various sizes.
We note this product is similar to the one ruled upon in NY N014071, dated July 24, 2007.
As these geocell plates would be considered articles of plastic, and as they are not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, 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 3926.90.9985, HTSUS, unless specifically excluded, are subject to an additional 7.5 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 3926.90.9985, 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, including information on exclusions and their effective dates, 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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