N195908 N1 Ruling Active

The tariff classification of a dryer outlet box

Issued December 13, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3925.90.0000

Headings: 3925

Product description

The product is identified as a plastic dryer vent outlet box. The outlet box is a receptacle made of molded plastics designed to fit behind a clothes dryer and hold the exhaust hose. It includes 4 inch diameter knockouts so that the hose can vent to the exterior of the house. The receptacle is designed to be installed inside the wall studs behind the dryer. It may be installed in the wall prior to dry wall installation or may be retrofit into pre-existing dry wall. The self-trimming box measures 17 inches wide by 24 inches high and includes a framework with predrilled holes so that it can be secured to studs with a 16 inch center.

CBP rationale

The applicable subheading for the plastic dryer outlet box 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

N195908 December 13, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3925.90.0000 Ms. Linda G. Brockelman Builder’s Best Inc. 201 Broiles Dr. Jacksonville, TX 75766 RE: The tariff classification of a dryer outlet box Dear Ms. Brockelman: In your letter dated December 6, 2011, you requested a tariff classification ruling. The product is identified as a plastic dryer vent outlet box. The outlet box is a receptacle made of molded plastics designed to fit behind a clothes dryer and hold the exhaust hose. It includes 4 inch diameter knockouts so that the hose can vent to the exterior of the house. The receptacle is designed to be installed inside the wall studs behind the dryer. It may be installed in the wall prior to dry wall installation or may be retrofit into pre-existing dry wall. The self-trimming box measures 17 inches wide by 24 inches high and includes a framework with predrilled holes so that it can be secured to studs with a 16 inch center. The applicable subheading for the plastic dryer outlet box 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 general rate of duty applicable to these products when manufactured in countries with which the United States has Normal Trade Relations 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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