N230683 N2 Ruling Active

The tariff classification of a paint container support base from China

Issued August 27, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

Descriptive literature was provided with your letter. The product is a molded plastic base that will serve as a support for an automotive paint container. The base has a flat bottom and a raised circular section into which a paint container or bottle is inserted. The support base provides additional physical stability to the paint container while it is being stored, preventing it from tipping over.

CBP rationale

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

Full text

N230683 August 27, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Thomas Des Champs Dedoes Industries Inc. 1060 W West Maple Road Walled Lake, MI 48390 RE: The tariff classification of a paint container support base from China Dear Mr. Des Champs: In your letter dated August 14, 2012, you requested a tariff classification ruling. Descriptive literature was provided with your letter. The product is a molded plastic base that will serve as a support for an automotive paint container. The base has a flat bottom and a raised circular section into which a paint container or bottle is inserted. The support base provides additional physical stability to the paint container while it is being stored, preventing it from tipping over. The applicable subheading for the paint container support base 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, Thomas J. Russo Director National Commodity Specialist Division

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