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N274711 N2 Ruling Active

The tariff classification of a plastic underlay shock pad for soccer fields from Italy

Issued May 9, 2016 by U.S. Customs and Border Protection.

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N2 N274711 (May 9, 2016)

Tariff classification

HTS codes: 3926.90.9995

Headings: 3926

Product description

The submitted sample is identified as a TreDi Shock and Draining Pad, Code Tre Di 200-9. The sample is not the full dimension of the pad that will be imported but a cut section. The pad that will be imported is a panel that will measure approximately 391/3” by 391/3” by 1/3” in depth. Panels will be assembled together with clamping rings that may or may not be imported together with the panels. When fully assembled the pad will be placed under artificial turf in a soccer field for the purpose of providing shock absorbing qualities to the athletes as well as drainage capacity. The pad allows for drainage of .04 gallons of water per square foot per second.

CBP rationale

The applicable subheading for the Code Tre Di 200-9 will be 3926.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: other: other…other.

Full text

N274711 May 9, 2016 CLA-2-39:OT:RR:NC:N4 422 CATEGORY: Classification TARIFF NO.: 3926.90.9995 Ms. Beth Morris Rogers & Brown Custom Brokers, Inc. P.O. Box 20160 Charleston, SC 29413 RE: The tariff classification of a plastic underlay shock pad for soccer fields from Italy Dear Ms. Morris: In your letter dated April 1, 2016, on behalf of Agripool S.R.L., you requested a tariff classification ruling. The submitted sample is identified as a TreDi Shock and Draining Pad, Code Tre Di 200-9. The sample is not the full dimension of the pad that will be imported but a cut section. The pad that will be imported is a panel that will measure approximately 391/3” by 391/3” by 1/3” in depth. Panels will be assembled together with clamping rings that may or may not be imported together with the panels. When fully assembled the pad will be placed under artificial turf in a soccer field for the purpose of providing shock absorbing qualities to the athletes as well as drainage capacity. The pad allows for drainage of .04 gallons of water per square foot per second. The applicable subheading for the Code Tre Di 200-9 will be 3926.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: other: other…other. The duty rate 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 https://hts.usitc.gov/current. 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 Gary Kalus at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division

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