The tariff classification of a plastic driveway marker sleeve from China.

N326893 July 19, 2022 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9985; 9903.88.15 Ms. Melissa Auell Auell Consulting 6304 South Ross Road Morrison, CO 80465 RE: The tariff classification of a plastic driveway marker sleeve from China. Dear Ms. Auell: In your letter dated July 1, 2022, you requested a tariff classification ruling on behalf of your client, RVVault. Images and product specifications were submitted in lieu of a sample. The product under consideration is described as a driveway marker sleeve. It is a seven-inch tall hollow plastic stake that is hammered flush into the ground and is designed to have a flag/marker inserted into it. Sleeves will be positioned along the sides of driveways, making the driveway boundaries discernable when plowing during a snowstorm. Per your correspondence, the sleeves will be shipped to the U.S. in bulk and used by your client at their campgrounds. In your request, you indicate that there are four production scenarios for the subject driveway marker sleeve. In the first scenario the sleeve would be made of acrylonitrile styrene acrylate (ASA) plastic, in the second it would be made of acrylonitrile butadiene styrene (ABS) plastic, in the third it would be made of polycarbonate (PC) plastic, and in the fourth the sleeve would be made of a blend of 50 percent ASA and 50 percent PC. As the sleeve would be made wholly of plastic in all scenarios, the classification would remain the same regardless of the type of plastic used. As the driveway marker sleeve would be considered an article of plastic, and as it is not more specifically provided for 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, including information on exclusions and their effective dates, 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