CLA-2-39:OT:RR:NC:1:137
Karlamari Rodriguez
Inter-World Customs Brokers, Inc.
Carr 165 KM 2.4 Sector Pueblo Viejo
Guaynabo, PR 00965
RE: The tariff classification of plastic fence panels from China
Dear Ms. Rodriguez:
In your letter dated August 30, 2019, you requested a tariff classification ruling on behalf of your client, The Marble Shop.
Samples of the wood/plastic composite (WPC) panels were provided with your letter. The panels are composed of recycled high density polyethylene and plant fiber powder. The panels are extruded in the form of profile shapes and have the rigid, inflexible characteristics of plastics, with the plant fiber powder acting as filler material. These panels will be used in place of wood for building fences or decks.
The applicable subheading for the WPC panels will be 3916.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface worked but not otherwise worked, of plastics: Of polymers of ethylene. The general rate of duty will be 5.8 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3916.10.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 3916.10.0000, 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, 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 on the World Wide Web at https://hts.usitc.gov/current.
In your request, you also seek the classification of some aluminum accessories; however your inquiry does not provide enough information for us to provide a classification. Your request for a classification ruling should include the following information:
Identify each accessory by name and part number and whether they are alloy or non-alloy.
Provide a detailed explanation of the function of each accessory.
Describe the manufacturing process for the accessories.
When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division