The tariff classification of plastic stair, rail, and baluster connectors from China

N270419 November 25, 2015 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3925.90.0000 Ken Skillman Universal Forest Products 5200 Highway 138 Union City, GA 30291 RE: The tariff classification of plastic stair, rail, and baluster connectors from China Dear Mr. Skillman: In your letter dated October 28, 2015, you requested a tariff classification ruling. Samples were provided, and will be returned to you. The merchandise at issue consists of four products that are identified as Baluster Connectors, Railing Connectors, Stair Connectors, and Contour Scenic Baluster Connectors. All four articles are packaged as kits and are used in the installation of plastic railing systems on outdoor decks.The Baluster Connector kit contains 20 molded plastic connectors and an equivalent number of screws, which are used to secure balusters to a rail or floor. The Railing Connector kit contains two molded plastic brackets and the screws needed to mount said brackets to a post. The Stair Connector kit contains 20 molded plastic connectors and an equivalent number of screws, and is intended to secure balusters to stairways. The Contour Scenic Baluster Connector kit contains two plastic connectors and four screws, and is intended to secure a particular style of baluster to a rail. All four kits are imported in a condition wherein their respective components are packaged together for retail sale.The products at issue in your submission would be considered sets for tariff classification purposes, in accordance with General Rule of Interpretation 3(b). The essential character of the four products is imparted by the plastic components. The applicable subheading for the Baluster Connectors, Railing Connectors, Stair Connectors, and Contour Scenic Baluster Connectors 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 is 5.3% 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 Evan Conceicao at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division