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The tariff classification of a swimming pool repair kit from China.
Issued December 27, 1995 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard81 817460 (December 27, 1995)
Tariff classification
HTS codes: 3920.42.5000
Headings: 3920
Product description
The repair kit (item number 90829) consists of a tube of plastic cement and a rectangular patch composed of polyvinyl chloride plastic. The modulus of elasticity of the patch was not provided in your letter, but the sample patch appears to have a modulus of elasticity less than 100,000 pounds per square inch. The cement and patch are packaged together for retail sale, and will be classified as a set, with the essential character imparted by the patch.
CBP rationale
The applicable subheading for the repair kit will be 3920.42.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials, of polymers of vinyl chloride, flexible, other.
Full text
NY 817460 December 27, 1995 CLA-2-39:RR:NC:TP:221 817460 CATEGORY: Classification TARIFF NO.: 3920.42.5000 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a swimming pool repair kit from China. Dear Ms. Aldinger: In your letter dated November 29, 1995, you requested a tariff classification ruling. The repair kit (item number 90829) consists of a tube of plastic cement and a rectangular patch composed of polyvinyl chloride plastic. The modulus of elasticity of the patch was not provided in your letter, but the sample patch appears to have a modulus of elasticity less than 100,000 pounds per square inch. The cement and patch are packaged together for retail sale, and will be classified as a set, with the essential character imparted by the patch. The applicable subheading for the repair kit will be 3920.42.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials, of polymers of vinyl chloride, flexible, other. The rate of duty will be 4.2 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 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 Joan Mazzola at 212-466-5580. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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