N024837 N0 Ruling Active

The tariff classification of a tool pallet insert from China and Taiwan.

Issued April 9, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The tool pallet is composed of polyvinyl chloride (PVC) plastic sheeting with cardboard stiffeners. The cost breakdown you provided shows that the PVC accounts for 80% of the value. The tool pallet insert measures 14 inches by 18 inches, and has 19 pockets of various sizes to store tools. The tool pallet insert will be imported alone and after importation inserted into a bag or carry case.

CBP rationale

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

Full text

N024837 April 9, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. James C. Alberdi A.J. Arango, Inc. 1516 E. 8th Avenue Tampa, Florida 33605 RE: The tariff classification of a tool pallet insert from China and Taiwan. Dear Mr. Alberdi: In your letter dated March 11, 2008, on behalf of Agora Sales, Inc., you requested a tariff classification ruling. A sample was provided with your letter. The tool pallet is composed of polyvinyl chloride (PVC) plastic sheeting with cardboard stiffeners. The cost breakdown you provided shows that the PVC accounts for 80% of the value. The tool pallet insert measures 14 inches by 18 inches, and has 19 pockets of various sizes to store tools. The tool pallet insert will be imported alone and after importation inserted into a bag or carry case. The applicable subheading for the tool pallet insert 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

View original on CBP CROSS →

More rulings on the same tariff codes

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 →