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The tariff classification of a shelf from Taiwan.
Issued December 18, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C81762 (December 18, 1997)
Tariff classification
HTS codes: 3925.90.0000
Headings: 3925
Product description
The sample is composed of plastics, though it is coated and designed to give the appearance of wood. The sample is approximately 36 inches in length, 3 3/4 inches in height and 2 1/4 inches in depth. The shelves, however, will be imported in various lengths. The shelves are meant to be affixed to a wall in a home. You suggest classification in heading 3924, which covers household articles of plastics. The Explanatory Notes to the Harmonized Tariff Schedules of the United States (HTS) constitute the official interpretation of the tariff schedule at the international level. The Explanatory Notes to heading 3924 provide that household type articles intended for permanent installation in or on walls or other parts of buildings, e.g. by screws, nails bolts or adhesives, are excluded from classification in that heading. As you requested, your sample is being returned.
CBP rationale
The applicable subheading for the shelf will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for builders' ware of plastics, not elsewhere specified or included, other.
Full text
NY C81762 December 18, 1997 CLA-2-39:RR:NC:2:221 C81762 CATEGORY: Classification TARIFF NO.: 3925.90.0000 Ms. Ruby Wood Evans and Wood & Co., Inc. P.O. Box 610005 D/FW Airport, Texas 75261 RE: The tariff classification of a shelf from Taiwan. Dear Ms. Wood: In your letter dated November 17, 1997, on behalf of Greco Frame and Supply, Inc., you requested a tariff classification ruling. A sample shelf was provided with your letter. The sample is composed of plastics, though it is coated and designed to give the appearance of wood. The sample is approximately 36 inches in length, 3 3/4 inches in height and 2 1/4 inches in depth. The shelves, however, will be imported in various lengths. The shelves are meant to be affixed to a wall in a home. You suggest classification in heading 3924, which covers household articles of plastics. The Explanatory Notes to the Harmonized Tariff Schedules of the United States (HTS) constitute the official interpretation of the tariff schedule at the international level. The Explanatory Notes to heading 3924 provide that household type articles intended for permanent installation in or on walls or other parts of buildings, e.g. by screws, nails bolts or adhesives, are excluded from classification in that heading. As you requested, your sample is being returned. The applicable subheading for the shelf will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for builders' ware of plastics, not elsewhere specified or included, other. The rate of duty will be 5.3 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, Robert B. Swierupski Director, National Commodity Specialist Division
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