The tariff classification of a foot pedal assembly from China.

N313846 August 21, 2020 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9985; 9903.88.15 Ms. Jessica Whittaker Kason Industries, Inc. 57 Amlajack Boulevard Newnan, GA 30265 RE: The tariff classification of a foot pedal assembly from China. Dear Ms. Whittaker: In your letter dated August 11, 2020, you requested a tariff classification ruling. Images were submitted in lieu of a sample. The product under consideration is described as a “foot pedal assembly.” It has two versions corresponding to how it will be installed, with part number 6900001964A having a left side installation and part number 6900001964B a right side installation. The only difference between the two versions is the shape of the “pedal” portion of the product. The principal use of this item is for installation on public restroom stall doors for “hands-free” entry and exit of the stall. The assembly is principally constructed of plastic, and it would provide the essential character to this product over the other non-plastic components, General Note of Interpretation 3(b) noted. The foot pedal assembly, part numbers 6900001964A and 6900001964B, would be considered an article of plastic, and as it is not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9985, 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 3926.90.9985, 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 3926.90.9985, 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 CFR 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