CLA-2-39:OT:RR:NC:N4:415
Mr. Tom Woestendiek
Trans American CHB, Inc.
4902 North America Drive
Buffalo, NY 14224
RE: The tariff classification of plastic wellness screens from Canada.
Dear Mr. Woestendiek:
In your letter dated June 8, 2020, you requested a tariff classification ruling on behalf of your client, Global Contract, Inc. A product brochure was provided in lieu of a sample.
The articles under consideration are described in your submission as plastic sneeze guards / wellness screens and are listed as product numbers GCTCSG, GCBMSG, GCBRMSG, and GCAMSG. Per your submission, they are designed to help prevent the spread of viruses and can be integrated into reception, open-plan offices, and point of sale areas. The screen component is made of clear acrylic plastic, which is five millimeters thick. They are all 36 inches tall by 36 or 48 inches wide and are attached to aluminum posts and mounted to existing furniture, except product GCBMSG, which is mounted to a freestanding base that measures 12 inches deep and 36 or 48 inches wide. They are all elevated to allow for documents to be passed under the panels. Per your correspondence, the acrylic sheets are cut to size and have pre-drilled holes for mounting the aluminum components at the time of importation into the U.S. This office is of the opinion that the plastic screens would impart the essential character to these products, General Rule of Interpretation 3(b) noted.
These wellness screens, product numbers GCTCSG, GCBMSG, GCBRMSG, and GCAMSG, would be considered articles of plastic, and as they are 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