CBP Ruling N139935 — The tariff classification of a plastic collapsible leaf loader from China

Tariff classification

Headings: 3924

Product description

The submitted illustration depicts an item that is identified as a Leaf Loader. This item is composed of a tarp made of nylon textile fabric that is visibly coated on both sides with polyvinyl chloride (PVC) plastic material or polyethylene (PE) plastic material and is mounted on a frame made from 6mm polyester rod. The area of the plastic covered fabric measures a total of approximately 3.2 yards and the polyester rods measure a total of approximately 19 feet in length. The Leaf Loader is collapsible and is designed to hold, transport or funnel leaves into cans or bags (not included in the importation). The total weight of the item is 2.4 pounds, in which the tarp weighs approximately 1 pound, the rods weigh approximately 1.1 pounds and other elements, such as a sewn nylon border and PVC handle collectively weigh approximately 0.3 pounds. The dimensions of the item when in use are approximately 6.5’ x 4.5’ x 2.2’ high, in which the item forms an oval/funnel shape. In flat configuration the item measures approximately 6.5’ in diameter and when folded for storage it measures approximately 26” in diameter x 1” thick.

CBP rationale

The applicable subheading for the Leaf Loader will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other…other.

Full text

N139935 January 26, 2011 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Mr. Mark Noonan Structured Solutions LLC 55 St. John Place Suite 201 New Canaan, CT 06840 RE: The tariff classification of a plastic collapsible leaf loader from China Dear Mr. Noonan: In your letter dated December 23, 2010, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a Leaf Loader. This item is composed of a tarp made of nylon textile fabric that is visibly coated on both sides with polyvinyl chloride (PVC) plastic material or polyethylene (PE) plastic material and is mounted on a frame made from 6mm polyester rod. The area of the plastic covered fabric measures a total of approximately 3.2 yards and the polyester rods measure a total of approximately 19 feet in length. The Leaf Loader is collapsible and is designed to hold, transport or funnel leaves into cans or bags (not included in the importation). The total weight of the item is 2.4 pounds, in which the tarp weighs approximately 1 pound, the rods weigh approximately 1.1 pounds and other elements, such as a sewn nylon border and PVC handle collectively weigh approximately 0.3 pounds. The dimensions of the item when in use are approximately 6.5’ x 4.5’ x 2.2’ high, in which the item forms an oval/funnel shape. In flat configuration the item measures approximately 6.5’ in diameter and when folded for storage it measures approximately 26” in diameter x 1” thick. The applicable subheading for the Leaf Loader will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: 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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