The tariff classification of plastic garden borders from China.
Issued September 5, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.5500
Headings: 3924
Product description
You have submitted illustrations depicting garden borders identified as item number W026BA00230. The garden borders are made of polypropylene material. They measure 23.62” long by 13” in height. The set of four garden borders includes eight polypropylene stakes. The border sections separate garden areas from patios, walkways or driveways.
CBP rationale
The applicable subheading for the plastic garden borders will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other household articles and toilet articles, of plastics.
Full text
NY R04627 September 5, 2006 CLA-2-39:RR:E:NC:SP:221 R04627 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of plastic garden borders from China. Dear Mr. Crago: In your letter dated August 15, 2006, you requested a tariff classification ruling. You have submitted illustrations depicting garden borders identified as item number W026BA00230. The garden borders are made of polypropylene material. They measure 23.62” long by 13” in height. The set of four garden borders includes eight polypropylene stakes. The border sections separate garden areas from patios, walkways or driveways. The applicable subheading for the plastic garden borders will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other household articles and toilet articles, of plastics. The rate of duty will be 3.4 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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