The tariff classification of architectural columns, capitals and plinths
Issued January 26, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3925.90.0000
Headings: 3925
Product description
The literature submitted with your request depicts various sizes and styles of architectural columns. The columns are composed of fiberglass reinforced polyester resin. The columns are ornamental structural elements used in buildings. You have also requested a ruling on capitals and plinths used with the columns. The capitals are the tops or crowning members of the column. The plinths are the lower blocks of the column. The capitals and plinths are made of either fiberglass reinforced polyester resin or polyurethane. You have not indicated the country of origin of the products. The rate of duty provided below applies to countries with which the United States has Normal Trade Relations.
CBP rationale
The applicable subheading for the columns, capitals and plinths will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders’ ware of plastics, not elsewhere specified or included: other.
Full text
N005181 January 26, 2007 CLA-2-39:RR:E:NC:N2:221 CATEGORY: Classification TARIFF NO.: 3925.90.0000 Mr. Quinn O’Rourke North Pacific Group, Inc. 10200 SW Greenburg Rd. Portland, OR 97223 RE: The tariff classification of architectural columns, capitals and plinths Dear Mr. O’Rourke: In your letter dated January 8, 2007, you requested a tariff classification ruling. The literature submitted with your request depicts various sizes and styles of architectural columns. The columns are composed of fiberglass reinforced polyester resin. The columns are ornamental structural elements used in buildings. You have also requested a ruling on capitals and plinths used with the columns. The capitals are the tops or crowning members of the column. The plinths are the lower blocks of the column. The capitals and plinths are made of either fiberglass reinforced polyester resin or polyurethane. You have not indicated the country of origin of the products. The rate of duty provided below applies to countries with which the United States has Normal Trade Relations. The applicable subheading for the columns, capitals and plinths will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders’ ware of plastics, not elsewhere specified or included: other. The rate of duty will be 5.3 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
More rulings on the same tariff codes
The tariff classification of T-pull door closers from Canada
The tariff classification of plastic profiles from Turkey
The tariff classification and country of origin of cellular polystyrene sheets and shiplap boards
The country of origin of cable staples and cable clips
The tariff classification of wall hooks from China
The tariff classification of an acrylic shelf from China
The tariff classification of wood plastic composite (WPC) fence systems from China
The tariff classification of a wall mount plastic key rack from China
The tariff classification of plastic cabinet locks from China
The tariff classification of plastic outlet covers from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →