N279571 N2 Ruling Active

The tariff classification of a plastic hanger with adhesive for duct tubing from China

Issued October 18, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9995

Headings: 3926

Product description

The submitted sample is identified as a hang flat. This item is used to hang up a plastic tube (not included in the importation) in a restoration project. Hot air is blown through the tube in a water-damaged room. The hang flat is made of polyvinyl chloride (PVC) plastic material and is shaped like an inverted capital letter “Y.” There is an aperture on the top stem of the inverted “Y” to facilitate hanging, probably with a tie. The two lower sides of the inverted “Y” have an inner adhesive that will stick to the plastic tube to hold it in place. Each of the lower stems of the hang flat measures approximately 6” in length and 3½” in width,

CBP rationale

The applicable subheading for the plastic hang flat 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

N279571 October 18, 2016 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.90.9995 Mr. Phillip Wu L.A.D. Global Enterprises, Inc. 1309 S. Fountain Ln Olathe, KS 66061 RE: The tariff classification of a plastic hanger with adhesive for duct tubing from China Dear Mr. Wu: In your letter that was received by this office on September 20, 2016, in response to our letter dated May 25, 2016, you requested a tariff classification ruling. The submitted sample is identified as a hang flat. This item is used to hang up a plastic tube (not included in the importation) in a restoration project. Hot air is blown through the tube in a water-damaged room. The hang flat is made of polyvinyl chloride (PVC) plastic material and is shaped like an inverted capital letter “Y.” There is an aperture on the top stem of the inverted “Y” to facilitate hanging, probably with a tie. The two lower sides of the inverted “Y” have an inner adhesive that will stick to the plastic tube to hold it in place. Each of the lower stems of the hang flat measures approximately 6” in length and 3½” in width, The applicable subheading for the plastic hang flat 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, Steven A. Mack Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →