N014071 N0 Ruling Active

The tariff classification of geocell plates from China

Issued July 24, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

Geocell plates are described as a lightweight, expandable confinement system used to create a barrier or structural foundation. The geocell plate is a modular collapsible plastic grid. Each plate consists of a network of honeycomb cells inside a rectangular panel. The cells are made from strips of high-density polyethylene (HDPE) bonded into a honeycomb structure that compresses and flattens for transport and then expands to form open cells that can be filled with sand or rock at the worksite to form a stable base. The primary applications are ground stabilization, erosion control and retaining walls. A confined material that contains high levels of sand or rock will drain, will support heavy loads without displacement, and will not be easily eroded by forces of nature. The walls of the cells may be either solid or perforated. The height of the cells can be 2, 3, 4, 6 or 8 inches. The plates are available in various sizes.

CBP rationale

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

Full text

N014071 July 24, 2007 CLA-2-39:RR:NC:N2:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Louise Megale Patrick Powers Custom Brokers Inc. 27 Blake Avenue Lynbrook, NY 11563-2505 RE: The tariff classification of geocell plates from China Dear Ms. Megale: In your letter dated June 25, 2007, on behalf of BHS International, you requested a tariff classification ruling. Geocell plates are described as a lightweight, expandable confinement system used to create a barrier or structural foundation. The geocell plate is a modular collapsible plastic grid. Each plate consists of a network of honeycomb cells inside a rectangular panel. The cells are made from strips of high-density polyethylene (HDPE) bonded into a honeycomb structure that compresses and flattens for transport and then expands to form open cells that can be filled with sand or rock at the worksite to form a stable base. The primary applications are ground stabilization, erosion control and retaining walls. A confined material that contains high levels of sand or rock will drain, will support heavy loads without displacement, and will not be easily eroded by forces of nature. The walls of the cells may be either solid or perforated. The height of the cells can be 2, 3, 4, 6 or 8 inches. The plates are available in various sizes. The applicable subheading for the polyethylene geocell plates 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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