R04463 R0 Ruling Active

The tariff classification of plastic paint trays from China.

Issued August 9, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

Pictures of styles 670265 (PRT-90), 103724 (0232), 766634 (RPTL-90) and 869537 (PPT-18) were provided with your letter. The plastic paint trays are marketed as liners for metal paint roller trays. The plastic tray liners are disposable, thus easing cleanup. The first three paint trays are for use with 9-inch paint rollers, while the last model is for use with 18-inch paint rollers.

CBP rationale

The applicable subheading for the plastic paint trays will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastic, other.

Full text

NY R04463 August 09, 2006 CLA-2-39:RR:E:NC:SP:221 R04463 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. Timothy Peat True Value Company 8600 W. Bryn Mawr Avenue Chicago, IL 60631 RE: The tariff classification of plastic paint trays from China. Dear Mr. Peat: In your letter dated July 24, 2006, you requested a tariff classification ruling. Pictures of styles 670265 (PRT-90), 103724 (0232), 766634 (RPTL-90) and 869537 (PPT-18) were provided with your letter. The plastic paint trays are marketed as liners for metal paint roller trays. The plastic tray liners are disposable, thus easing cleanup. The first three paint trays are for use with 9-inch paint rollers, while the last model is for use with 18-inch paint rollers. The applicable subheading for the plastic paint trays will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastic, other. The 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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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