10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

891737 89 Ruling Active

The tariff classification of fiberglass reinforced plastics walkways, platforms and stairs from Canada.

Issued November 12, 1993 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

89 891737 (November 12, 1993)

Tariff classification

HTS codes: 3926.90.9590

Headings: 3926

Product description

The tariff classification of fiberglass reinforced plastics walkways, platforms and stairs from Canada.

CBP rationale

The applicable subheading for the fiberglass reinforced plastics walkways and platforms will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.

Full text

NY 891737 November 12, 1993 CLA-2-39:S:N:N6:221 891737 CATEGORY: Classification TARIFF NO.: 3926.90.9590 Mr. Derek Slack North West Fibre Mechanics Ltd. 1196 West Twenty-first Street North Vancouver, British Columbia, V7P 2C8, Canada RE: The tariff classification of fiberglass reinforced plastics walkways, platforms and stairs from Canada. Dear Mr. Slack: In your letter dated September 30, 1993, you requested a tariff classification ruling. The walkways and platforms are made of fiberglass reinforced plastics. The walkways and platforms are designed to provide persons access around corrosive process equipment. The applicable subheading for the fiberglass reinforced plastics walkways and platforms 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). 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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow 891737

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.