The tariff classification of geogrids

N076725 October 15, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Teri Krock TenCate Geosynthetics North America 265 South Holland Drive Pendergrass, GA 30567 RE: The tariff classification of geogrids Dear Ms. Krock: In your letter dated September 15, 2009, you requested a tariff classification ruling. The geogrids are used for soil reinforcement in mechanically stabilized earth systems such as soil walls, retaining walls and heavily inclined slopes and embankments. The geogrids are constructed of polyester yarn woven into an open mesh that is then heavily coated and impregnated with polyvinyl chloride (PVC) plastic. The three sample swatches included with your request, TenCate Mirafi Miragrid 2XT, Miragrid 7XT and Miragrid 10XT, are representative of the various types of geogrids available using this type of construction. You did not specify the country of origin. The rate provided below is the rate applicable to the merchandise when it is manufactured in a country with which the United States has Normal Trade Relations. The applicable subheading for the Miragrid geogrids 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