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N143035 N1 Ruling Active

The tariff classification of stovetop guards from Vietnam

Issued February 8, 2011 by U.S. Customs and Border Protection.

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N1 N143035 (February 8, 2011)

Tariff classification

HTS codes: 3916.20.0091

Headings: 3916

Product description

The guards are intended to fit in the space between the stovetop and the countertop to prevent spills and drips from falling between the stove and the adjacent cabinet. Each guard is in the form of a profile shape with a T-shaped cross section. The profile is extruded from polyvinyl chloride (PVC) plastic and measures approximately 20 ½ inches in length by 1 ½ inches in width. The cross section is uniform throughout the length of the guard and the profile has not been further worked with holes, beveling or any other processing. The narrow leg of the profile fits between the stove and the adjacent cabinet. The top section forms a slightly curved ledge that prevents crumbs, spills and other debris from falling into the narrow gap between the stove and the cabinet. The set includes six small self-adhesive magnetic strips to help secure the PVC guards to the metal stove. The guards and magnetic strips form a set for tariff purposes, with the guards imparting the essential character. The sample is being returned as you requested.

CBP rationale

The applicable subheading for the PVC stovetop guards, item #67540, will be 3916.20.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: of polymers of vinyl chloride…other.

Full text

N143035 February 8, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3916.20.0091 Ms. Janet Pendris Hampton Direct, Inc. 291 Hurricane Lane P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of stovetop guards from Vietnam Dear Ms. Pendris: In your letter dated January 5, 2011, you requested a tariff classification ruling. The sample submitted with your request is marketed as a set of two no-spill stovetop guards, item #67540. The guards are intended to fit in the space between the stovetop and the countertop to prevent spills and drips from falling between the stove and the adjacent cabinet. Each guard is in the form of a profile shape with a T-shaped cross section. The profile is extruded from polyvinyl chloride (PVC) plastic and measures approximately 20 ½ inches in length by 1 ½ inches in width. The cross section is uniform throughout the length of the guard and the profile has not been further worked with holes, beveling or any other processing. The narrow leg of the profile fits between the stove and the adjacent cabinet. The top section forms a slightly curved ledge that prevents crumbs, spills and other debris from falling into the narrow gap between the stove and the cabinet. The set includes six small self-adhesive magnetic strips to help secure the PVC guards to the metal stove. The guards and magnetic strips form a set for tariff purposes, with the guards imparting the essential character. The sample is being returned as you requested. The applicable subheading for the PVC stovetop guards, item #67540, will be 3916.20.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: of polymers of vinyl chloride…other. The rate of duty will be 5.8 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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