N164635 N1 Ruling Active

The tariff classification of a slipcover from China

Issued May 27, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The item is a duct and machinery slipcover of low density polyethylene (LDPE) plastic film. The slipcovers are used to protect against dirt and dust and are available in various sizes. The slipcover is constructed by sewing an elastic edge around the plastic sheeting.

CBP rationale

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

Full text

N164635 May 27, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Tim Bascombe Adaptive Resource Management Co. 23 Saranac Road Sea Ranch Lakes, FL 33308 RE: The tariff classification of a slipcover from China Dear Mr. Bascombe: In your letter dated May 6, 2011, you requested a tariff classification ruling. The item is a duct and machinery slipcover of low density polyethylene (LDPE) plastic film. The slipcovers are used to protect against dirt and dust and are available in various sizes. The slipcover is constructed by sewing an elastic edge around the plastic sheeting. The applicable subheading for the slipcovers 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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