CLA-2-39:OT:RR:NC:N2:421
Ronald McKinnon Livingston International, Inc. 5090 Explorer Drive, Suite 400
Mississauga, ON L4W 4T9
Canada
RE: The tariff classification of a BLOCKPal Composite Pallet from Canada
Dear Mr. McKinnon:
In your letter dated September 28, 2015, on behalf of RM2, S.A., you requested a tariff classification ruling.
The merchandise at issue is identified as a BLOCKPal Composite Pallet. Per the technical information provided with your submission, the article is a pallet constructed of polyurethane fiberglass composite material that measures approximately 45" x 45" x 5". The pallet features nine slats on its top deck, three slats on its bottom deck, and is capable of bearing static loads of up to 60,000 pounds.
The BLOCKPal pallet is composed of both fiberglass and plastic material. The General Harmonized System Explanatory Notes to Chapter 39 indicate that products consisting of glass fibers, impregnated with plastics and compressed together would be considered to retain the essential character of plastic provided they have a hard, rigid character. The BLOCKPal pallet does have a hard, rigid character (as made evident by its load-bearing ability); as a result, the pallet would be considered an article of plastic for classification purposes.
The applicable subheading for the BLOCKPal Composite Pallet will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles for the conveyance or packing of goods, of plastics…: Other, Other. The rate of duty will be 3% 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 Evan Conceicao at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division