CLA-2-74:OT:RR:NC:N5:116
Ms. Paula Connelly
Sandler Travis & Rosenberg, P.A.
100 Trade Center, Suite G-700
Woburn, Massachusetts 01801
RE: The tariff classification of an electroplastic netting fence kit from Germany or Poland. Correction to
Ruling N350180
Dear Ms. Connelly:
This replaces Ruling Number N350180, dated July 8, 2025, which contained a typographical error.
Subheading 7413.00.9000, Harmonized Tariff Schedule of the United States (HTSUS) is not covered under
the reciprocal tariffs per heading 9903.01.32, HTSUS. A complete corrected ruling follows.
In your letter dated May 16, 2025, you requested a tariff classification ruling for your client, Premier 1
Supplies LLC.
The product to be imported is described as a portable, pre-assembled electric fence kit that is designed to
function as a temporary or semi-permanent fencing solution for both agricultural and residential applications.
Each kit includes plastic netting, PVC posts, copper filaments, stainless steel filaments and a steel spike. The
netting is constructed from horizontal and vertical strands of PE, twisted from 15 PE monofilaments, and
joined at the intersections with injection-molded PE beads. One of the horizontal strands will contain three
tinned copper filaments for electrical conductivity. The netting will contain up to ten additional horizontal
strands that contain three stainless steel filaments each. Each PVC post is preinstalled with the netting and is
reinforced with six fiberglass strands and fitted with a steel spike for anchoring in the ground.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in
accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification
shall be determined according to the terms of the headings and any relative section or chapter notes. Since no
one heading in the tariff schedule covers the plastic, copper, or steel components of the subject article in
combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite
goods consisting of different materials or made up of different components, and goods put up in sets for retail
sale shall be classified as if they consisted of the material or component which gives them their essential
character.
As the electric fence kit is a composite good, we must apply rule GRI 3(b), which provides that composite
goods are to be classified according to the component that gives the goods their essential character. EN VIII
to GRI 3(b) explains that “the factor which determines essential character will vary as between different
kinds of goods. It may, for example be determined by the nature of the material or component, its bulk,
quantity, weight or the use of the goods.” We must determine whether the plastic, steel or copper
components impart the essential character to the fence kit under consideration. This office finds that the
copper filaments are the component of the netting that conducts the electricity in the fence and as such,
imparts the essential character of the kit in accordance with GRI 3(b).
The applicable subheading for the electric fence kit will be 7413.00.9000, HTSUS, which provides for
stranded wire, cables, plaited bands and the like, including slings and similar articles, of copper, not
electrically insulated: fitted with fittings or made up into articles. The rate of duty will be 3 per cent ad
valorem.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries,
including Germany and Poland, will be subject to an additional 10 percent ad valorem rate of duty. Your
product falls within an excepted subheading. At the time of entry, you must report the Chapter 99 heading
applicable to your product classification, i.e., 9903.01.32, in addition to subheading 7413.00.9000, HTSUS,
listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 Angelia Amerson at
[email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division