885568 88 Ruling Active

The tariff classification of a fireplace mantel from Canada.

Issued May 13, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9590

Headings: 3926

Product description

The tariff classification of a fireplace mantel from Canada.

CBP rationale

The applicable subheading for the fireplace mantel will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.

Full text

NY 885568 May 13, 1993 CLA-2-39:S:N:N6:221 885568 CATEGORY: Classification TARIFF NO.: 3926.90.9590 Mrs. M. Bruce Gem Manufacturing 1479 Ross Road Matsqui, British Columbia, Canada, V4X 1B5 RE: The tariff classification of a fireplace mantel from Canada. Dear Mrs. Bruce: In your letter dated April 19, 1993, you requested a tariff classification ruling. The fireplace mantel is composed of polyurethane structural foam. The applicable subheading for the fireplace mantel will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. Goods classifiable under subheading 3926.90.9590, HTS, which have originated in the territory of Canada, will be entitled to a 2.6 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Jean F. Maguire Area Director New York Seaport

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →