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M86090 M8 Ruling Active

The tariff classification of a polycarbonate track cover from Sweden

Issued August 25, 2006 by U.S. Customs and Border Protection.

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M8 M86090 (August 25, 2006)

Tariff classification

HTS codes: 3920.61.0000

Headings: 3920

Product description

The track cover is in the form of a rectangular strip measuring 2 inches in width and 24 inches in length. It is designed to slide onto a track in order the hide the screws that are used to mount the track on the wall.

CBP rationale

The applicable subheading for the polycarbonate cover will be 3920.61.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of polycarbonates.

Full text

NY M86090 August 25, 2006 CLA-2-39:RR:NC:N2:221 M86090 CATEGORY: Classification TARIFF NO.: 3920.61.0000 Ms. Paige Hankins The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a polycarbonate track cover from Sweden Dear Ms. Hankins: In your letter dated August 7, 2006, you requested a tariff classification ruling. The sample submitted with your request is identified as a polycarbonate track cover, SKU# 422518. The track cover is in the form of a rectangular strip measuring 2 inches in width and 24 inches in length. It is designed to slide onto a track in order the hide the screws that are used to mount the track on the wall. The applicable subheading for the polycarbonate cover will be 3920.61.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of polycarbonates. The rate of duty will be 5.8 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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