N300696 N3 Ruling Active

The tariff classification of driveway markers from China.

Issued October 10, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9990

Headings: 3926

Product description

The articles under consideration are fiberglass reinforced plastic poles utilized as driveway markers. They have a 5/16th inch diameter shaft, are 48 inches tall, and feature an eight inch wide, white engineer grade, reflective band. During the day, the colored shaft aids vehicles in avoiding curbs and other obstacles. At night, the driveway markers reflect back the light of an approaching vehicle allowing these marked obstacles to still be detected. They can also provide guidance for snow removal operations. The driveway markers are considered articles of plastic and as they are not provided for more specifically elsewhere,

CBP rationale

the applicable subheading will be 3926.90.9990, 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

N300696 October 10, 2018 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9990 Ms. Nancy J. Robson HY-VIZ, Inc. 23 Vreeland Street, Suite A Lodi, NJ 07644-1433 RE: The tariff classification of driveway markers from China. Dear Ms. Robson: In your letter dated August 29, 2018, you requested a tariff classification ruling. The articles under consideration are fiberglass reinforced plastic poles utilized as driveway markers. They have a 5/16th inch diameter shaft, are 48 inches tall, and feature an eight inch wide, white engineer grade, reflective band. During the day, the colored shaft aids vehicles in avoiding curbs and other obstacles. At night, the driveway markers reflect back the light of an approaching vehicle allowing these marked obstacles to still be detected. They can also provide guidance for snow removal operations. The driveway markers are considered articles of plastic and as they are not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9990, 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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