The tariff classification of a molded plastic garden picket fence panel from China

N283797 March 20, 2017 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Elizabeth McGuffin Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a molded plastic garden picket fence panel from China Dear Ms. McGuffin: In your letter dated February 21, 2017, you requested a tariff classification ruling. The submitted sample is identified as a fence, SKU#: 18388001. This item is a section of a picket fence and is made of white polyethylene (PE) plastic material. It is comprised of 18 vertical pickets that are attached by two horizontal sections that each measure approximately ½” in width and are spaced 2¼” apart. The entire item measures approximately 24” in length. The two tallest pickets are situated as the fifth picket from each of the two respective ends and also act as spikes that can be forced into the dirt in a garden to allow the fence to stand. Those two tallest pickets measure approximately 10½” in height. However, 3¾” of the measurement of each of those two tallest pickets descends lower than the bottom of the other pickets of the fence as the bottom part of each of the two spike pickets will be burrowed into the ground, leaving approximately 6¾” of those two pickets exposed above ground. The shortest pickets of the fence measure approximately 5” in height. At one end of the fence is a molded hook and at the other end is a molded eyelet. The fence panel can be twisted in a circular fashion so that the hook on one end can be inserted into the eyelet of the other end to form a circular fence to be used around a plant in the garden. The fence panel can also be placed in the ground in a straight fashion and additional picket fence panels can be purchased to extend the fence panel by inserting the hook at the end of one panel into the eyelet at the end of another panel. This item is designed to be used as a decorative border around plants. As you requested, the sample will be returned to you. You have asked whether this item would be correctly classified in subheading 3924.90.5650 or subheading 3925.90.0000. Fences that are correctly classified in subheading 3924.90.5650 are designed to be used as borders while fences that are correctly classified in subheading 3925.90.0000 are designed to be used as barriers. As the instant item is not of a class or kind of merchandise that is principally used as a barrier, this item would not be correctly classified in subheading 3925.90.0000. The applicable subheading for SKU# 18388001 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for household articles…of plastics: other: other…other. The rate of duty will be 3.4 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