CLA-2-39:OT:RR:NC:N4:422
Ms. Janet Pendris
Hampton Direct, Inc.
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of plastic garden fence panels from China
Dear Ms. Pendris:
In your letter dated January 25, 2011, you requested a tariff classification ruling.
The submitted sample is identified as “Hearts” Garden Fence Panels, SKU# 69410. These panels are made of molded polypropylene (PP) plastic material. Each panel is comprised of two stakes, one on each side, that each measures approximately 15” in height, and a central poll that measures 9¼” in height. Because of its shorter size, the central poll does not reach the ground when in use, but the top of that poll is at an equal distance from the ground as the two outer stakes. The two outer stakes and the central poll form one molded piece that are attached by six heart shapes, three along the top of the panel and three along the center.
Four panels are packaged together for retail sale in a plastic bag with a header card. Each panel measures approximately 8¾” across. The panels do not interlock but can be situated side by side or at angles to form an enclosure for potted plants or to define flowerbeds, gardens or walkways. As you requested, the sample will be returned to you.
The applicable subheading for SKU# 69410 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other…other. The rate of duty will be 3.4 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 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 Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division