CLA-2-39:OT:RR:NC:N:1:137
Kari Aiduk
Mohawk Global Logistics
123 Air Cargo Rd North Syracuse, NY 13212
RE:
The tariff classification of plastic outlet covers from China
Dear Ms. Aiduk:
In your letter dated June 6, 2023, you requested a tariff classification ruling.
Items 15DW, 266DW, 269DW and LW15DW are white outlet covers for electrical outlets. The covers have openings to surround a dual plug outlet. They are composed of fiberglass reinforced plastic. They will be attached to the wall with the included screw.
Item 210B is a white outlet cover. It is a solid plate without openings, intended to cover an opening in the wall. It is composed of fiberglass reinforced plastic. It will be attached to the wall with the included screws.
Item BLBK is a black rocker insert. It is intended to cover existing plugs, allowing the box to stay active and protected while not in use. It is composed of injection molded nylon. It will be attached to the wall with the included screws.
Item WP-CC-4DBH is a 4-pack of snap on covers that will be installed over existing electrical receptacles in order to update the color of the receptacles to match the wall plates. They are composed of injection molded nylon. The covers will be snapped into place and then screwed to the wall with the outlet covers.
The applicable subheading for the plastic outlet covers, items 15DW, 266DW, 269DW, LW15DW, 210B, BLBK and WP-CC-4DBH, will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders’ ware of plastics, not elsewhere specified or included: other. The general rate of duty will be 5.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3925.90.0000, 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., 9903.88.03, in addition to subheading 3925.90.0000, 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, including information on exclusions and their effective dates, 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 and Border Protection 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, please contact National Import Specialist Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division