N117680 N1 Ruling Active

The tariff classification of a plastic connecting assembly from China

Issued August 20, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The plastic connecting assembly, which you refer to as a joint, will be used in the assembly of a folding canopy beach umbrella by connecting the umbrella’s rods, enabling the rods to fold together. The connecting assembly consists of two plastic hollow tubes that are connected by a dowel/copper rivet to permit a pivoting action.

CBP rationale

The applicable subheading for the plastic connecting assembly will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N117680 August 20, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Janet Lynne Wilson-Campbell J.L. Wilson, LLC 24 North Pintail Drive Ocean Pines, MD 21811 RE: The tariff classification of a plastic connecting assembly from China Dear Ms. Wilson-Campbell: In your letter dated July 30, 2010, you requested a tariff classification ruling. A sample was provided with your letter. The plastic connecting assembly, which you refer to as a joint, will be used in the assembly of a folding canopy beach umbrella by connecting the umbrella’s rods, enabling the rods to fold together. The connecting assembly consists of two plastic hollow tubes that are connected by a dowel/copper rivet to permit a pivoting action. The applicable subheading for the plastic connecting assembly 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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