The tariff classification of the RackGuard™ Rack Leg Protector from the United Kingdom.
Issued December 17, 2019 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.9990
Headings: 3926
Product description
The product under consideration is described in your submission as the “RackGuard™ Rack Leg Protector.” This article is designed to protect vulnerable rack legs from front, side, and scrape impacts by workplace vehicles, such as forklifts. It absorbs and deflects impacts, transferring energy around the rack leg rather than through it, preventing damage to uprights and maintaining the structural integrity of racking systems. This item is made from “Memaplex™,” which per your submission would be considered a plastic. As the “RackGuard™ Rack Leg Protector” would be considered an article of plastic and as it is 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
N308261 December 17, 2019 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9990 Mr. David L. McKnight A-Safe, Inc. 6635 Business Parkway Elkridge, MD 21075 RE: The tariff classification of the RackGuard™ Rack Leg Protector from the United Kingdom. Dear Mr. McKnight: In your letter dated December 11, 2019, you requested a tariff classification ruling. The product under consideration is described in your submission as the “RackGuard™ Rack Leg Protector.” This article is designed to protect vulnerable rack legs from front, side, and scrape impacts by workplace vehicles, such as forklifts. It absorbs and deflects impacts, transferring energy around the rack leg rather than through it, preventing damage to uprights and maintaining the structural integrity of racking systems. This item is made from “Memaplex™,” which per your submission would be considered a plastic. As the “RackGuard™ Rack Leg Protector” would be considered an article of plastic and as it is 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 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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