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N045958 N0 Ruling Active

The tariff classification of plastic arches from China or Mexico.

Issued December 19, 2008 by U.S. Customs and Border Protection.

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N0 N045958 (December 19, 2008)

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The arches are composed of fiberglass reinforced plastics, and will be imported in two sizes: 10-foot arches and 18-foot arches. The arches will be imported with steel mounting plates on the inside so that they can be mounted to the outside of a building. The legs that they are mounted to are made in the United States and will not be imported with the arches. The arches do not have any lighting or electrical features.

CBP rationale

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

Full text

N045958 December 19, 2008 CLA-2-39:OT:RR:E:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Heidi C. Sankey Everbrite, LLC 4949 S. 110th Street Greenfield, WI 53228 RE: The tariff classification of plastic arches from China or Mexico. Dear Ms. Sankey: In your letter dated December 2, 2008, you requested a tariff classification ruling. Photographs were provided of arches that will be mounted to the outside of McDonald’s restaurants. The arches are composed of fiberglass reinforced plastics, and will be imported in two sizes: 10-foot arches and 18-foot arches. The arches will be imported with steel mounting plates on the inside so that they can be mounted to the outside of a building. The legs that they are mounted to are made in the United States and will not be imported with the arches. The arches do not have any lighting or electrical features. The applicable subheading for the arches will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The general 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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