K80834 K8 Ruling Active

The tariff classification of a grill cover from China.

Issued December 17, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

The grill cover, which has an elastic band at one end, is composed of polyvinyl chloride (PVC) plastic sheeting. It is meant to fit over a grill and protect it from rain and snow.

CBP rationale

The applicable subheading for the PVC grill cover will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles and toilet articles of plastics, other, other.

Full text

NY K80834 December 17, 2003 CLA-2-39:RR:NC:SP:221 K80834 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Jennifer Tuchel Sourcing Solutions, Inc. 1200 Hosford Street, Suite 101 Hudson, WI 54016 RE: The tariff classification of a grill cover from China. Dear Ms. Tuchel: In your letter dated November 26, 2003, you requested a tariff classification ruling. A sample was provided with your letter. The grill cover, which has an elastic band at one end, is composed of polyvinyl chloride (PVC) plastic sheeting. It is meant to fit over a grill and protect it from rain and snow. The applicable subheading for the PVC grill cover will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles and toilet articles of plastics, other, other. The rate of duty will be 3.4 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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