The tariff classification of a fiberglass door from China

N303096 February 27, 2019 CLA-2-39:OT:RR:NC:N1.137 CATEGORY: Classification TARIFF NO.: 3925.20.0010 Aisha McFarlane HD Supply 3400 Cumberland Blvd, SE Atlanta, GA 30339 RE: The tariff classification of a fiberglass door from China Dear Ms. McFarlane: In your letter dated February 19, 2019 you requested a tariff classification ruling. The product under consideration is described as a fiberglass exterior panel door. It is composed of a fiberglass reinforced plastic with an inner frame composed of wood and wood plastic composite (WPC) and a core material of polyurethane foam. The door frame is constructed of WPC. The surface of the door is finished with a fiberglass veneer to resemble a wooden door. The applicable subheading for the door will be 3925.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Builders’ ware of plastics, not elsewhere specified or included: Doors, windows and their frames and thresholds for doors: doors and door frames. The general 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 the 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 Christina Allen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division