CLA-2-39:OT:RR:NC:N4:421
Mr. Joseph Schnitzler
Itochu Building Products Co., Inc.
335 Madison Avenue, Suite 800
New York, NY 10017
RE: The tariff classification of extruded polypropylene netting from China
Dear Mr. Schnitzler:
In your letter dated March 23, 2010, you requested a tariff classification ruling.
Photographs were provided with your letter. The product is described as extruded polypropylene netting. One of the photographs is enlarged and clearly shows that the netting has been extruded and is not made from pre-existing filaments. The netting will be imported on rolls in widths of 1, 2 and 4 meters and lengths of 5000 feet. The edges are finished on the 2-meter and 4-meter widths. The 1-meter netting is slit from 2-meter netting so that only one side is finished. The netting is used to protect plants, seeds and fruit against birds.
The applicable subheading for the extruded polypropylene netting will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.5000, HTSUS. Upon compliance with the actual use requirements of Section 10.131-139 of the Customs Regulations, the extruded polypropylene netting would be classifiable in subheading 9817.00.5000, HTSUS, and would be free of duty.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division