N009701 N0 Ruling Active

The tariff classification of the HAZMAT control pool from China.

Issued May 7, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The HAZMAT control pool is designed to catch hazardous waste material spills. For example, it can be set up under a leaking fuel tank or tanker after a highway accident. It measures 5 feet square by 12 inches in depth, and can hold up to 150 gallons of waste. The control pool consists of a corrugated plastic frame with a polyvinyl chloride (PVC) liner. It has a built-in drainage system and a ¾ inch hose connection. It can be easily folded and stored in the included nylon carry case. The carry case is shaped and fitted for the control pool, and assuming that at the time of importation it is packaged with the pool for retail or industrial sale, the carry case is classified with the pool. As you requested, the sample will be returned.

CBP rationale

The applicable subheading for the HAZMAT control pool will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N009701 May 7, 2007 CLA-2-39:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Margaret Morgenson Direct Source Marketing 4061 North Main Street Racine, WI 53402 RE: The tariff classification of the HAZMAT control pool from China. Dear Ms. Morgenson: In your letter dated April 6, 2007, you requested a tariff classification ruling. A sample was provided with your letter. The HAZMAT control pool is designed to catch hazardous waste material spills. For example, it can be set up under a leaking fuel tank or tanker after a highway accident. It measures 5 feet square by 12 inches in depth, and can hold up to 150 gallons of waste. The control pool consists of a corrugated plastic frame with a polyvinyl chloride (PVC) liner. It has a built-in drainage system and a ¾ inch hose connection. It can be easily folded and stored in the included nylon carry case. The carry case is shaped and fitted for the control pool, and assuming that at the time of importation it is packaged with the pool for retail or industrial sale, the carry case is classified with the pool. As you requested, the sample will be returned. The applicable subheading for the HAZMAT control pool will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, 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

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