The tariff classification of plastic wiring duct from China

N092399 February 17, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3925.90.0000 Mr. David T. Henry ICC 14700 Alondra Blvd. La Mirada, CA 90638 RE: The tariff classification of plastic wiring duct from China Dear Mr. Henry: In your letter dated January 25, 2010, you requested a tariff classification ruling. Diagrams were provided with your letter. The wiring duct is composed of polyvinyl chloride (PVC) plastic. It will be imported in two styles: slotted and solid. The wiring duct is used to organize and conceal electrical wires and cables in office and residential environments. The wiring duct measures 2 inches in width by 2 inches in height by 6 feet in length. There are twenty wiring ducts per carton, which will also include twenty PVC plastic covers. The ducts and the covers are classified together. The wiring ducts have pre-drilled mounting holes for easy mounting. The applicable subheading for the PVC wiring ducts will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders’ ware of plastics, not elsewhere specified or included: 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