N310786 N3 Ruling Active

The tariff classification of a plastic clip strip from China.

Issued March 25, 2020 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9990, 9903.88.15

Headings: 3926, 9903

Product description

The merchandise at issue is a clip strip made wholly of polypropylene plastic and is listed as item number 8228. It features 12 hooks to hang merchandise from in a retail store. The strip is attached to the shelf using an iron s-hook that is included. This product appears similar enough to the clip strips ruled upon in New York Rulings N304908, dated June 28, 2019, and N267145, dated August 13, 2015, that this article would be classified in the same manner. The plastic clip strip, item number 8228, is considered an article of plastic, and as it is not more specifically provided for 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

N310786 March 25, 2020 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9990; 9903.88.15 Ms. Joann Mosqueda JA-RU, Inc. 12901 Flagler Center Boulevard Jacksonville, FL 32258 RE: The tariff classification of a plastic clip strip from China. Dear Ms. Mosqueda: In your letter dated March 10, 2020, you requested a tariff classification ruling. A sample was provided and will be returned separately. The merchandise at issue is a clip strip made wholly of polypropylene plastic and is listed as item number 8228. It features 12 hooks to hang merchandise from in a retail store. The strip is attached to the shelf using an iron s-hook that is included. This product appears similar enough to the clip strips ruled upon in New York Rulings N304908, dated June 28, 2019, and N267145, dated August 13, 2015, that this article would be classified in the same manner. The plastic clip strip, item number 8228, is considered an article of plastic, and as it is not more specifically provided for 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9990, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9990, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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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