CLA-2-39:OT:RR:NC:N4:415
Ms. Esther Kim
Janet M Kim Customs Broker, Inc.
15342 Hawthorne Boulevard, Suite 212
Lawndale, CA 90260
RE: The tariff classification of a privacy screen panel from China.
Dear Ms. Kim:
In your letter dated February 19, 2019, you requested a tariff classification ruling on behalf of your client, J. Sonic Service, Inc.
The product under review is described as a wood particle composite privacy screen panel. From the submitted documentation, the panel measures approximately six to seven millimeters by 1,220 millimeters by 610 millimeters and features cutouts to provide the article with a decorative appeal. The composition breakdown included indicates this item is 70 percent polyvinyl chloride (PVC), 10 percent wood, 15 percent calcium carbonate, and five percent additives.
It is this office’s opinion that the plastic imparts this composite good with its essential character, General Rule of Interpretation 3(b) noted.
As this privacy screen panel is considered an article of plastic and as it is not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9990, 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.
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.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division