10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N049935 N0 Ruling Active

The tariff classification of a plastic shelf.

Issued February 13, 2009 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N0 N049935 (February 13, 2009)

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

A photograph was provided with your letter. The shelf, item BRN007, is composed of molded plastics. It measures 10 inches in width by 6.5 inches in depth by 1 inch in height. This shelf will be used to display footwear in stores. The name of the footwear company is embedded on the middle of the shelf. The shelf has protruding tabs which are designed to secure the shelf onto a slat wall. This shelf is not designed for permanent installation but rather is designed so that it may be easily moved to other positions on the slat wall.

CBP rationale

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

Full text

N049935 February 13, 2009 CLA-2-39:OT:RR:E:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Johanna C. Oh Columbia Sportswear 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of a plastic shelf. Dear Ms. Oh: In your letter dated January 23, 2009, you requested a tariff classification ruling. A photograph was provided with your letter. The shelf, item BRN007, is composed of molded plastics. It measures 10 inches in width by 6.5 inches in depth by 1 inch in height. This shelf will be used to display footwear in stores. The name of the footwear company is embedded on the middle of the shelf. The shelf has protruding tabs which are designed to secure the shelf onto a slat wall. This shelf is not designed for permanent installation but rather is designed so that it may be easily moved to other positions on the slat wall. The applicable subheading for the plastic shelf 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. The country of origin was not provided in your letter. The rate of duty provided above is the rate applicable to the merchandise when it is made in a country with which the United States has Normal Trade Relations. 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

Follow N049935

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.