N332902 N3 Ruling Active

The tariff classification of self-adhesive polypropylene patches from China

Issued May 23, 2023 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9903.88.02, 3919.90.5060

Headings: 9903, 3919

Product description

The product under consideration is referred to as Patches. The product consists of three clear self-adhesive polypropylene patches: a 3” circle, 2” square and 2” x 4” rectangle. Each patch is coated on one side with adhesive, affixed to release paper and individually sealed in a kraft paper sleeve. The three patches are packaged together in a cardboard box labeled for retail sale. The patches are marketed for use to cover rips on pet toys.

CBP rationale

The applicable subheading for the self-adhesive polypropylene patches will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes of plastic, whether or not in rolls: other: other: other.

Full text

N332902 May 23, 2023 CLA-2-39:OT:RR:NC:N:1:137 CATEGORY: Classification TARIFF NO.: 3919.90.5060, 9903.88.02 Raffaele Natale American Shipping Co. Inc. 250 Moonachie Road Moonachie, NJ 07074 RE: The tariff classification of self-adhesive polypropylene patches from China Dear Mr. Natale: In your letter dated May 11, 2023, you requested a tariff classification ruling, on behalf of your client Snugz LLC. A sample was provided with your request and will be retained by this office. The product under consideration is referred to as Patches. The product consists of three clear self-adhesive polypropylene patches: a 3” circle, 2” square and 2” x 4” rectangle. Each patch is coated on one side with adhesive, affixed to release paper and individually sealed in a kraft paper sleeve. The three patches are packaged together in a cardboard box labeled for retail sale. The patches are marketed for use to cover rips on pet toys. The applicable subheading for the self-adhesive polypropylene patches will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes of plastic, whether or not in rolls: other: other: other. The general rate of duty will be 5.8 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3919.90.5060, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 3919.90.5060, 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 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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