A85211 A8 Ruling Active

The tariff classification of cove wall base from China.

Issued July 1, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3916.20.0090

Headings: 3916

Product description

The cove wall base is an extruded molding composed of polyvinyl chloride plastic. The molding is used to cover the space where a wall meets a floor, counter or cabinet. The molding comes in heights of 2 1/2 inches and 4 inches, and in lengths cut to 48 inches and in 100 linear foot rolls. The cove wall base has a uniform cross section throughout its length.

CBP rationale

The applicable subheading for the cove wall base will be 3916.20.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics, of polymers of vinyl chloride, other.

Full text

NY A85211 July 1, 1996 CLA-2-39:RR:NC:TP:221 A85211 CATEGORY: Classification TARIFF NO.: 3916.20.0090 Mr. Norman Stone Halstead International 289 Greenwich Avenue Greenwich, CT 06830 RE: The tariff classification of cove wall base from China. Dear Mr. Stone: In your letter dated June 25, 1996, you requested a tariff classification ruling. The cove wall base is an extruded molding composed of polyvinyl chloride plastic. The molding is used to cover the space where a wall meets a floor, counter or cabinet. The molding comes in heights of 2 1/2 inches and 4 inches, and in lengths cut to 48 inches and in 100 linear foot rolls. The cove wall base has a uniform cross section throughout its length. The applicable subheading for the cove wall base will be 3916.20.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics, of polymers of vinyl chloride, other. The rate of duty will be 5.8 percent ad valorem. This ruling is being issued under the provisions of Part 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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