N236993 N2 Ruling Active

The tariff classification of screen spline from Taiwan

Issued January 28, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The screen spline is composed of flexible polyvinyl chloride (PVC) plastic hollow tubing and is used to secure a screen to its frame when rescreening windows and doors. The screen spline measures .160 inch in diameter. It comes packaged in rolls of 25 feet. You suggest classification in subheading 3925.20.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders’ ware of plastics, not elsewhere specified or included: doors, windows and their frames and thresholds for doors. The screen spline, though it is used to connect a screen to a frame, is not described by the terms of that tariff provision.

CBP rationale

The applicable subheading for the PVC screen spline will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other.

Full text

N236993 January 28, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Mike Alloca Alloca Enterprises, Inc. 356 Cameron Road York, SC 29745 RE: The tariff classification of screen spline from Taiwan Dear Mr. Alloca: In your letter dated December 22, 2012, on behalf of Phifer Inc., you requested a tariff classification ruling. A sample was provided with your letter. The screen spline is composed of flexible polyvinyl chloride (PVC) plastic hollow tubing and is used to secure a screen to its frame when rescreening windows and doors. The screen spline measures .160 inch in diameter. It comes packaged in rolls of 25 feet. You suggest classification in subheading 3925.20.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders’ ware of plastics, not elsewhere specified or included: doors, windows and their frames and thresholds for doors. The screen spline, though it is used to connect a screen to a frame, is not described by the terms of that tariff provision. The applicable subheading for the PVC screen spline will be 3926.90.9980, 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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