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N250783 N2 Ruling Active

The tariff classification of a plastic handle from China

Issued March 5, 2014 by U.S. Customs and Border Protection.

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N2 N250783 (March 5, 2014)

Tariff classification

HTS codes: 3926.90.2500

Headings: 3926

Product description

It is composed largely of fiberglass reinforced plastics with a metal fitting at one end. The handle is designed to be screwed onto a brush head for use in the car care cleaning industry. As you requested, the sample will be returned.

CBP rationale

The applicable subheading for the extension handle will be 3926.90.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics.

Full text

N250783 March 5, 2014 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.2500 Ms. Patricia Smith Western Overseas Corporation 4111-K Rose Lake Drive Charlotte, NC 28217 RE: The tariff classification of a plastic handle from China Dear Ms. Smith: In your letter dated February 19, 2014, on behalf of Carrand Companies Inc., you requested a tariff classification ruling. The sample provided with your letter is a 54 inch extension handle identified as item #92508. It is composed largely of fiberglass reinforced plastics with a metal fitting at one end. The handle is designed to be screwed onto a brush head for use in the car care cleaning industry. As you requested, the sample will be returned. The applicable subheading for the extension handle will be 3926.90.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics...handles and knobs, not elsewhere specified or included, of plastics. The rate of duty will be 6.5 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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