N089884 N0 Ruling Active

The tariff classification of plastic fence enclosures from China

Issued February 3, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5600

Headings: 3924

Product description

The submitted illustrations depict items that are respectively identified as the SuperYard XT, Item# 8666 and the PetYard XT, Item# 8665. These two items are identical, but the SuperYard is marketed as a play area for both young children and pets while the PetYard is only marketed as a play area for pets. Each of these two items is comprised of six interlocking plastic mesh panels that are assembled to form a six sided 26” high fence enclosure that sections off an area of 18.5 square feet. These items can be expanded by adding separately purchased panels. Each panel measures 30” long by 26” high. These items are designed to be used inside and outside the home.

CBP rationale

The applicable subheading for Item# 8666 and Item# 8665 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other.

Full text

N089884 February 3, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Mr. Louis D. Bernier North Star World Trade Services, Inc. 1060 Lone Oak Road Suite 112 Eagan, MN 55121 RE: The tariff classification of plastic fence enclosures from China Dear Mr. Bernier: In your letter dated December 18, 2009, on behalf of North States Industries, Inc., you requested a tariff classification ruling. The submitted illustrations depict items that are respectively identified as the SuperYard XT, Item# 8666 and the PetYard XT, Item# 8665. These two items are identical, but the SuperYard is marketed as a play area for both young children and pets while the PetYard is only marketed as a play area for pets. Each of these two items is comprised of six interlocking plastic mesh panels that are assembled to form a six sided 26” high fence enclosure that sections off an area of 18.5 square feet. These items can be expanded by adding separately purchased panels. Each panel measures 30” long by 26” high. These items are designed to be used inside and outside the home. The applicable subheading for Item# 8666 and Item# 8665 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other. The rate of duty will be 3.4 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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