CLA-2-39:OT:RR:NC:N4:415
Mr. Robert John Leo
Meeks, Sheppard, Leo & Pillsbury
570 Lexington Avenue, 24th Floor
New York, NY 10022
RE: The tariff classification of dropped object matting from an unknown country.
Dear Mr. Leo:
In your letter dated January 20, 2020, you requested a tariff classification ruling on behalf of your client, Eagle Industries of Louisiana, Inc. Your submission indicates that this article will be produced in a country outside the U.S., but the exact country has not been decided upon.
A sample was provided and will be returned separately.
The product under consideration is described in your submission as dropped object matting, which consists of a complete finished vinyl mesh tarpaulin/mat that is designed and manufactured to prevent dropped objects such as tools, fasteners, foreign objects, and debris from falling at height during construction and maintenance. It is composed of black polyvinyl chloride (PVC) coated polyester mesh fabric with a yellow PVC coated polyester solid fabric webbing border and features stainless steel grommets for tie down application. The product sizes will include three feet by eight feet (item number DOM-0308-FR), four feet by eight feet (item number DOM-0408-FR), six feet by eight feet (item number DOM-0608-FR), eight feet by eight feet (item number DOM-0808-FR), or any custom size or shape as required (item number DOM-0000-FR).
In your request, you proposed that this product would be classified under subheading 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther made up articles, including dress patterns: [o]ther: [o]ther: [o]ther: [o]ther: [o]ther.” We disagree. The PVC coated polyester mesh fabric, which provides the essential character to this product, General Rule of Interpretation 3(b) noted, is coated on both sides with plastic that is visible to the naked eye. Therefore, pursuant to Section XI, Note 1(h), the dropped object matting is excluded from Section XI, which includes heading 6307, and would be provided for in chapter 39.
As this dropped object matting would be 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.
As the country of origin for this product could potentially be China, pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9990, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, if from China, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9990, 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 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