N132070 N1 Ruling Active

The tariff classification of a plastic hand float from China

Issued December 6, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The product is a hand float used for working color hardeners into concrete. A sample of the material used to manufacture the base was included with your request. The base material consists of layers of canvas impregnated with plastic resins and then cured to form a rigid plastic laminate. The float has a plastic handle.

CBP rationale

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

Full text

N132070 December 6, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Brian Bellan Prima-Cal LLC, DBA Martool 140 E. Mill Street San Bernadino, CA 92408 RE: The tariff classification of a plastic hand float from China Dear Mr. Bellan: In your undated letter, received in this office on November 10, 2010, you requested a tariff classification ruling. The product is a hand float used for working color hardeners into concrete. A sample of the material used to manufacture the base was included with your request. The base material consists of layers of canvas impregnated with plastic resins and then cured to form a rigid plastic laminate. The float has a plastic handle. The applicable subheading for the plastic hand float 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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