N017921 N0 Ruling Active

The tariff classification of a folding fence from China

Issued October 17, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7615.19.9000

Headings: 7615

Product description

The merchandise is described as a white round folding fence for flowerbeds and gardens, SKU number 915567. You indicate in your letter that the fence consists of 7 sections and measures approximately 18 inches in height and 10 feet in length. The fence is made of aluminum wire that is coated with powder to prevent rust. You suggest classification of the folding fence in Harmonized Tariff Schedule of the United States (HTSUS) subheading 7314.42.0060 which provides for other grill, netting and fencing coated with plastics. The item is a finished wire product used as a garden edge. It is not fencing material used to make fences as contemplated under heading 7314.

CBP rationale

The applicable subheading for the folding fence will be 7615.19.9000, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of aluminum…other, other.

Full text

N017921 October 17, 2007 CLA-2-76:OT:RR:E:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7615.19.9000 Ms. Michele T. Pluta Maersk Customs Services Inc. 2500 Cumberland Parkway, Suite 400 Atlanta, GA 30339 RE: The tariff classification of a folding fence from China Dear Ms. Pluta: In your letter dated October 1, 2007, on behalf of The Home Depot, you requested a tariff classification ruling. The merchandise is described as a white round folding fence for flowerbeds and gardens, SKU number 915567. You indicate in your letter that the fence consists of 7 sections and measures approximately 18 inches in height and 10 feet in length. The fence is made of aluminum wire that is coated with powder to prevent rust. You suggest classification of the folding fence in Harmonized Tariff Schedule of the United States (HTSUS) subheading 7314.42.0060 which provides for other grill, netting and fencing coated with plastics. The item is a finished wire product used as a garden edge. It is not fencing material used to make fences as contemplated under heading 7314. The applicable subheading for the folding fence will be 7615.19.9000, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of aluminum…other, other. The rate of duty will be 3.1 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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