R00570 R0 Ruling Active

The tariff classification of plastic deck sections from China.

Issued August 5, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3925.90.0000

Headings: 3925

Product description

You have submitted an illustration of item number S26Z9016, a multi purpose garden deck section. The deck section measures 16” long by 7.95” wide by 1.1” high and is made of plastic. The sections can be attached together with clips in different configurations to form a deck, walkway, decorative platform or drain cover.

CBP rationale

The applicable subheading for the plastic deck sections will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for builders’ ware of plastics, not elsewhere specified or included: other.

Full text

NY R00570 August 5, 2004 CLA-2-39:RR:NC:SP:221 R00570 CATEGORY: Classification TARIFF NO. 3925.90.0000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of plastic deck sections from China. Dear Mr. Crago: In your letter dated July 15, 2004, you requested a classification ruling. You have submitted an illustration of item number S26Z9016, a multi purpose garden deck section. The deck section measures 16” long by 7.95” wide by 1.1” high and is made of plastic. The sections can be attached together with clips in different configurations to form a deck, walkway, decorative platform or drain cover. The applicable subheading for the plastic deck sections will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for builders’ ware of plastics, not elsewhere specified or included: other. The rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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