N054438 N0 Ruling Active

The tariff classification of a plastic modular screen system from China.

Issued April 8, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.1050

Headings: 3924

Product description

The submitted sample is identified as one panel of a modular screen system. This item is made of ethylene vinyl acetate (EVA) plastic material. As imported and sold, the modular screen system consists of panels such as the submitted sample, which are die cut into a decorative pattern. Either six or eighteen panels are packaged together for retail sale. The panels of each retail package are designed to interlock to form screens that can be used to divide residential or office spaces or as a decoration. The submitted sample panel measures approximately 12 inches long by 12 inches wide.

Full text

N054438 April 8, 2009 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.1050 Mr. Paul Lichstein Carpathian Industries 51 Newark Street Suite 400 Hoboken, NJ 07030 RE: The tariff classification of a plastic modular screen system from China. Dear Mr. Lichstein: In your letter dated March 6, 2009, you requested a tariff classification ruling. The submitted sample is identified as one panel of a modular screen system. This item is made of ethylene vinyl acetate (EVA) plastic material. As imported and sold, the modular screen system consists of panels such as the submitted sample, which are die cut into a decorative pattern. Either six or eighteen panels are packaged together for retail sale. The panels of each retail package are designed to interlock to form screens that can be used to divide residential or office spaces or as a decoration. The submitted sample panel measures approximately 12 inches long by 12 inches wide. The applicable subheading for the modular screen system will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for… other household articles…of plastics: other: curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishings. The rate of duty will be 3.3 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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