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The tariff classification of rail kits from China
Issued June 3, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N167158 (June 3, 2011)
Tariff classification
HTS codes: 3925.90.0000
Headings: 3925
Product description
The kit is an unassembled railing section for a deck. Each rail kit consists of the top rail, the bottom rail, 16 hollow aluminum balusters, each approximately 11 ½ inches in length, and 4 steel brackets. The rails are composed of extruded high density polyethylene plastic with rice hulls and wood fiber filler. The rails have been drilled with holes, preparing them for insertion of the balusters. The brackets will be used to secure the railings to posts. The included cost breakdown indicates that the cost of the plastic rails is approximately three times the cost of the aluminum balusters. The kits will be sold to retail lumber yards for sales to consumers.
CBP rationale
The applicable subheading for the rail kits will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders’ ware of plastics, not elsewhere specified or included, other.
Full text
N167158 June 3, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3925.90.0000 Mr. Brian G. Crawford NFI Global LLC. 191 Black Oak Trail Delta, PA 17314 RE: The tariff classification of rail kits from China Dear Mr. Crawford: In your letter dated May 17, 2011, on behalf of McFarland Cascade Holdings, Inc., you requested a tariff classification ruling. The sample provided with your letter consists of representative components of the imported product, which is identified as a rail kit. The kit is an unassembled railing section for a deck. Each rail kit consists of the top rail, the bottom rail, 16 hollow aluminum balusters, each approximately 11 ½ inches in length, and 4 steel brackets. The rails are composed of extruded high density polyethylene plastic with rice hulls and wood fiber filler. The rails have been drilled with holes, preparing them for insertion of the balusters. The brackets will be used to secure the railings to posts. The included cost breakdown indicates that the cost of the plastic rails is approximately three times the cost of the aluminum balusters. The kits will be sold to retail lumber yards for sales to consumers. The applicable subheading for the rail kits will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders’ ware of plastics, not elsewhere specified or included, 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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