R01731 R0 Ruling Active

The tariff classification of the "PotLifter" from China.

Issued April 15, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The product described as the “PotLifter” is a harness designed to lift and transport large, heavy items such as large planter pots. The device consists essentially of two thermoplastic polyurethane grip straps that stretch around the article to be carried and two webbed nylon or polypropylene straps, each with a polyvinyl chloride (PVC) plastic handle and plastic grips, that allow the item being lifted to be supported by two people. According to the figures you supplied, the plastic components predominate overwhelmingly by both weight and cost. The device will be imported packaged inside a PVC storage tube and a drawstring nylon bag.

CBP rationale

The applicable subheading for the PotLifter will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.

Full text

NY R01731 April 15, 2005 CLA-2-39:RR:NC:N2:221 R01731 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. Daniel M. Davis 4451 Ferncroft Road Mercer Island, WA 98040 RE: The tariff classification of the “PotLifter” from China. Dear Mr. Davis: In your letter dated April 4, 2005, you requested a tariff classification ruling. The product described as the “PotLifter” is a harness designed to lift and transport large, heavy items such as large planter pots. The device consists essentially of two thermoplastic polyurethane grip straps that stretch around the article to be carried and two webbed nylon or polypropylene straps, each with a polyvinyl chloride (PVC) plastic handle and plastic grips, that allow the item being lifted to be supported by two people. According to the figures you supplied, the plastic components predominate overwhelmingly by both weight and cost. The device will be imported packaged inside a PVC storage tube and a drawstring nylon bag. The applicable subheading for the PotLifter will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, 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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