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806720 80 Ruling Active

The tariff classification of polyethylene plastic slats and tracks for privacy fences from Canada.

Issued March 2, 1995 by U.S. Customs and Border Protection.

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80 806720 (March 2, 1995)

Tariff classification

HTS codes: 3916.10.0000, 3926.90.9890

Headings: 3926, 3916

Product description

Samples of a track and slats, made of polyethylene, were included with your request. The track is designed to be inserted horizontally at the bottom of a chain link fence, with the slats woven vertically through the fence and inserted into the track, thus forming a privacy barrier. The track is an extrusion with a roughly "U" shaped cross section which is uniform throughout the length of the track. The slats are ridged on both surfaces. Towards the bottom of both surfaces of the slats, a narrow groove has been formed by the removal of a section of the ribs in a strip measuring approximately 1/8 inch in width. The slats fit into the track, with the flattened groove snapping or "locking" into place in the track. The slats are available in widths from 1 to 1 1/2 inches, and in various lengths.

CBP rationale

The applicable subheading for the track will be 3916.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for profile shapes, whether or not surface- worked but not otherwise worked, of plastics, of polymers of ethylene. The applicable subheading for the slats will be 3926.90.9890, HTS, which provides for other articles of plastics, other.

Full text

NY 806720 March 2, 1995 CLA-2-39:S:N:N6:221 806720 CATEGORY: Classification TARIFF NO.: 3916.10.0000; 3926.90.9890 Mr. William J. LeClair Trans-Border Customs Services, Inc. One Trans-Border Drive P.O. Box 800 Champlain, NY 12919 RE: The tariff classification of polyethylene plastic slats and tracks for privacy fences from Canada. Dear Mr. LeClair: In your letter dated January 26, 1995, on behalf of Noracel Industries, Canada, you requested a tariff classification ruling. Samples of a track and slats, made of polyethylene, were included with your request. The track is designed to be inserted horizontally at the bottom of a chain link fence, with the slats woven vertically through the fence and inserted into the track, thus forming a privacy barrier. The track is an extrusion with a roughly "U" shaped cross section which is uniform throughout the length of the track. The slats are ridged on both surfaces. Towards the bottom of both surfaces of the slats, a narrow groove has been formed by the removal of a section of the ribs in a strip measuring approximately 1/8 inch in width. The slats fit into the track, with the flattened groove snapping or "locking" into place in the track. The slats are available in widths from 1 to 1 1/2 inches, and in various lengths. The applicable subheading for the track will be 3916.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for profile shapes, whether or not surface- worked but not otherwise worked, of plastics, of polymers of ethylene. The general rate of duty will be 5.8 percent ad valorem. The applicable subheading for the slats will be 3926.90.9890, HTS, which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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