CLA-2-39:OT:RR:NC:N:5: 137
Amy Zhou
Symbol Gift Inc.
No.813-815 Anxin Building, Shajiang Road,Yanluo Street, Baoan District, Shenzhen 1800 China
RE: The tariff classification of an acrylic shelf from China
Dear Ms. Zhou:
In your letter dated July 26, 2024, you requested a tariff classification ruling.
The product under consideration is an acrylic shelf. It is designed to be permanently mounted to a wall.
You suggest classification of the shelf in “3924.90.5650 (articles for the conveyance or packing of goods, of plastic: other: other) We disagree. We first point out that the suggested classification and description do not correlate with one another. 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), provides for tableware, kitchenware, other household articles and hygienic articles, or plastics. The instant product is not designed solely for household use. Therefore, it is excluded from classification in 3924.90.5650, HTSUS. Second, the description “articles for the conveyance or packing of goods, of plastic is associated with 3923.90.0000, HTSUS. Likewise, the instant product is not used for the conveyance or packing of goods. Therefore, the shelf is also excluded from classification in 3923.90.0000.
The applicable subheading for the acrylic shelf will be 3925.90.0000, 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/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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