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N292335 N2 Ruling Active

The tariff classification of PVC coated debris netting from China.

Issued December 19, 2017 by U.S. Customs and Border Protection.

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N2 N292335 (December 19, 2017)

Tariff classification

HTS codes: 3926.90.9996

Headings: 3926

Product description

The netting with 1/8 inch holes is made of open work flame-retardant polyester fabric that is of a non-pile warp knit construction with insertion of yarns in vertical and horizontal directions. The netting is visibly coated on both sides with orange PVC plastic material. The orange color helps provide a visual safety barrier. The purpose of the PVC coated debris netting is to prevent dust, debris, and tools from falling as well as protecting pedestrians and adjacent properties. It will be imported in rolls that have reinforced edges to allow it to be fastened to scaffolding or cables. This netting is considered an article of plastic and as it is not provided for more specifically elsewhere,

CBP rationale

the applicable subheading for the PVC coated debris netting will be 3926.90.9996, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.

Full text

N292335 December 19, 2017 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9996 Ms. Diane L. Weinburg Meeks, Sheppard, Leo & Pillsbury 570 Lexington Avenue, 24th Floor New York, NY 10022 RE: The tariff classification of PVC coated debris netting from China. Dear Ms. Weinburg: In your letter dated November 22, 2017, you requested a tariff classification ruling on polyvinyl chloride (PVC) coated debris netting on behalf of Eagle Industries, Inc. A sample of the netting was provided with your submission, we will be retaining it for future reference and training purposes. The netting with 1/8 inch holes is made of open work flame-retardant polyester fabric that is of a non-pile warp knit construction with insertion of yarns in vertical and horizontal directions. The netting is visibly coated on both sides with orange PVC plastic material. The orange color helps provide a visual safety barrier. The purpose of the PVC coated debris netting is to prevent dust, debris, and tools from falling as well as protecting pedestrians and adjacent properties. It will be imported in rolls that have reinforced edges to allow it to be fastened to scaffolding or cables. This netting is considered an article of plastic and as it is not provided for more specifically elsewhere, the applicable subheading for the PVC coated debris netting will be 3926.90.9996, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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