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The tariff classification of a plastic collapsible rain barrel from China
Issued February 1, 2018 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N293313 (February 1, 2018)
Tariff classification
HTS codes: 3924.90.5650
Headings: 3924
Product description
The submitted illustrations depicts an item that is identified as a collapsible rain barrel. This item is a rain barrel that is made of a durable polyvinyl chloride (PVC) plastic tarpaulin material and measures approximately 23.6 inches by 27.5 inches. It collects up to 50 gallons of pure rainwater and holds water for the garden in the summer, then folds up flat for storage in the fall. It has a two-way zippered top to enable access for filling watering cans (not included) and a water tap at the bottom to enable the attachment of a hose which is also not included. There is a nylon mesh screen on the top of the barrel to keep out debris. The barrel incorporates an overflow tap and four heavy-duty resin legs.
CBP rationale
The applicable subheading for the collapsible rain barrel will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other…other.
Full text
N293313 February 1, 2018 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Hailey S. Yonker HSNi 1 HSN Drive St. Petersburg FL 33716 RE: The tariff classification of a plastic collapsible rain barrel from China Dear Ms. Yonker: In your letter dated January 9, 2018 you requested a tariff classification ruling. The submitted illustrations depicts an item that is identified as a collapsible rain barrel. This item is a rain barrel that is made of a durable polyvinyl chloride (PVC) plastic tarpaulin material and measures approximately 23.6 inches by 27.5 inches. It collects up to 50 gallons of pure rainwater and holds water for the garden in the summer, then folds up flat for storage in the fall. It has a two-way zippered top to enable access for filling watering cans (not included) and a water tap at the bottom to enable the attachment of a hose which is also not included. There is a nylon mesh screen on the top of the barrel to keep out debris. The barrel incorporates an overflow tap and four heavy-duty resin legs. The applicable subheading for the collapsible rain barrel will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other 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
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