N185662 N1 Ruling Active

The tariff classification of the “Snail & Slug Stop Fence” from Taiwan

Issued October 7, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3925.90.0000

Headings: 3925

Product description

The Snail & Slug Stop Fence (SKU #69800) is a low fence composed of molded polypropylene plastic designed to protect flowers and vegetable plants from snails and slugs. The retail package consists of four solid panels that be can be arranged in a square or as a straight edge. Each panel measures approximately 10 ½ inches in length by 7 inches in height and incorporates three stakes to insert in the ground. The panels are designed to form a continuous protective border by a series of interconnecting plugs and sockets. Snails and slugs are deterred from climbing over the fence by a perpendicular flat top edging that projects over the panel on both sides. Further deterrence is provided by two rows of plastic spikes, each measuring approximately 5/8 inch in length, that project downward from this top edging all along one side of the panel. As you requested, the sample will be returned.

CBP rationale

The applicable subheading for the Snail & Slug Stop Fence 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

N185662 October 7, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3925.90.0000 Ms. Janet Pendris Hampton Direct 291 Hurricane Lane Williston, VT 05495 RE: The tariff classification of the “Snail & Slug Stop Fence” from Taiwan Dear Ms. Pendris: In your letter dated September 16, 2011, you requested a tariff classification ruling. A sample was provided with your letter. The Snail & Slug Stop Fence (SKU #69800) is a low fence composed of molded polypropylene plastic designed to protect flowers and vegetable plants from snails and slugs. The retail package consists of four solid panels that be can be arranged in a square or as a straight edge. Each panel measures approximately 10 ½ inches in length by 7 inches in height and incorporates three stakes to insert in the ground. The panels are designed to form a continuous protective border by a series of interconnecting plugs and sockets. Snails and slugs are deterred from climbing over the fence by a perpendicular flat top edging that projects over the panel on both sides. Further deterrence is provided by two rows of plastic spikes, each measuring approximately 5/8 inch in length, that project downward from this top edging all along one side of the panel. As you requested, the sample will be returned. The applicable subheading for the Snail & Slug Stop Fence 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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