N296461 N2 Ruling Active

The tariff classification of replaceable faceplates from China

Issued May 18, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3925.90.0000

Headings: 3925

Product description

The merchandise under consideration, identified as Item numbers 41290, 41288, and 41291, are molded plastic three prong replaceable faceplates that also have USB portals. They can be screwed or clicked onto existing wired home outlets in order to change a home’s décor while eliminating the need for rewiring receptacles. The importer suggests that the three prong molded faceplates be classified in heading 8538 which provides for: Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537.

CBP rationale

The applicable subheading for the replaceable faceplates will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Builders' ware of plastics, not elsewhere specified or included: Other.

Full text

N296461 May 18, 2018 CLA-2-39:OT:RR:NC:N1:119 CATEGORY: Classification TARIFF NO.: 3925.90.0000 Charlotte Chowning Jasco Products Company 10 E. Memorial Road Oklahoma City, OK 73114 RE: The tariff classification of replaceable faceplates from China Dear Ms. Chowning: In your letter dated April 9, 2018, you requested a tariff classification ruling. Two samples were submitted and will be returned under separate cover. The merchandise under consideration, identified as Item numbers 41290, 41288, and 41291, are molded plastic three prong replaceable faceplates that also have USB portals. They can be screwed or clicked onto existing wired home outlets in order to change a home’s décor while eliminating the need for rewiring receptacles. The importer suggests that the three prong molded faceplates be classified in heading 8538 which provides for: Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537. We disagree with this suggested classification because the faceplates merely cover the receptacle and do not contribute to the function of the receptacle. The applicable subheading for the replaceable faceplates will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Builders' ware of plastics, not elsewhere specified or included: Other. The rate of duty 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 April Cutuli at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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