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The tariff classification of plastic cover from Japan
Issued May 3, 2023 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N332347 (May 3, 2023)
Tariff classification
HTS codes: 3925.90.0000
Headings: 3925
Product description
The product under consideration is described as a decorative wall cap. However, the product is not a cap and is not considered decorative. It is a plain white plastic ring cover composed of weather resistant acrylonitrile butadiene styrene (ABS). The ring cover clicks in place over the hole left in the wall during the installation of a mini split air conditioning system. Evaporator coils and communication wires will be fed through the hole to allow connection between the outside and inside unit.
CBP rationale
The applicable subheading for the wall cover will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders’ ware of plastics, not elsewhere specified or included: other.
Full text
N332347 May 3, 2023 CLA-2-39:OT:RR:NC:N:1:137 CATEGORY: Classification TARIFF NO.: 3925.90.0000 Reina Okada Flobal Corporation 1-15-10 Nishihonmachi, Nishi Ward ,Tatsunonishihonmachi Building 14th Floor Osaka 550-0005 Japan RE: The tariff classification of plastic cover from Japan Dear Ms. Okada: In your letter dated April 20, 2023, you requested a tariff classification ruling. The product under consideration is described as a decorative wall cap. However, the product is not a cap and is not considered decorative. It is a plain white plastic ring cover composed of weather resistant acrylonitrile butadiene styrene (ABS). The ring cover clicks in place over the hole left in the wall during the installation of a mini split air conditioning system. Evaporator coils and communication wires will be fed through the hole to allow connection between the outside and inside unit. The applicable subheading for the wall cover will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders’ ware of plastics, not elsewhere specified or included: other. 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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Christina Allen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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