N078395 N0 Ruling Active

The tariff classification of a Cargo Containment System from Taiwan

Issued October 19, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The system consists of three barrier blocks made of molded polypropylene plastic designed to prevent cargo from shifting. For example, the blocks may be used to corral items such as sports equipment, groceries or packages while they are transported in the trunk of an automobile. Each block consists of a flat base measuring 12 ¼ inches in length by 7 inches in width with a tapered raised middle section measuring approximately 4 ¼ inches in height. The blocks are designed to be arranged in an arc around the products being corralled. The raised center barrier acts as a buffer to prevent the articles from toppling or shifting during transit. The underside of the block base has two rows of small plastic spikes and four hook and loop strips to help secure the block on a carpeted surface. The blocks nest for storage. The sample is being returned as you requested.

CBP rationale

The applicable subheading for the Cargo Containment System, item #74965, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N078395 October 19, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Janet Pendris Hampton Direct, Inc. 291 Hurricane Lane, P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a Cargo Containment System from Taiwan Dear Ms. Pendris: In your letter dated September 23, 2009, you requested a tariff classification ruling. The sample provided with your letter is identified as a Cargo Containment System, item #74965. The system consists of three barrier blocks made of molded polypropylene plastic designed to prevent cargo from shifting. For example, the blocks may be used to corral items such as sports equipment, groceries or packages while they are transported in the trunk of an automobile. Each block consists of a flat base measuring 12 ¼ inches in length by 7 inches in width with a tapered raised middle section measuring approximately 4 ¼ inches in height. The blocks are designed to be arranged in an arc around the products being corralled. The raised center barrier acts as a buffer to prevent the articles from toppling or shifting during transit. The underside of the block base has two rows of small plastic spikes and four hook and loop strips to help secure the block on a carpeted surface. The blocks nest for storage. The sample is being returned as you requested. The applicable subheading for the Cargo Containment System, item #74965, 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

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