10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a masking fixture for aircraft from various countries.
Issued October 4, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardR0 R04834 (October 4, 2006)
Tariff classification
HTS codes: 3926.90.9880
Headings: 3926
Product description
The masking fixture, item P/N 31130-8000, is a 23 piece kit consisting of an aluminum ring, two large plastic generator housing plugs and various other small plastic plugs to be inserted into bolt holes within a generator housing. The purpose of the masking fixture is to assist repair technicians in the application of epoxy on the exposed surfaces of the generator housing by masking those areas that the epoxy should not be applied to. The essential character of the masking fixture is imparted by the plastic components, which greatly exceed the aluminum ring in value.
CBP rationale
The applicable subheading for the masking fixture kit will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.
Full text
NY R04834 October 4, 2006 CLA-2-39:RR:E:NC:SP:221 R04834 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. Russ Ledbetter Goodrich Corporation 4415 Corporate Center Drive Monroe, NC 28110 RE: The tariff classification of a masking fixture for aircraft from various countries. Dear Mr. Ledbetter: In your letter dated September 6, 2006, you requested a tariff classification ruling. Photographs and diagrams were provided with your letter. The masking fixture, item P/N 31130-8000, is a 23 piece kit consisting of an aluminum ring, two large plastic generator housing plugs and various other small plastic plugs to be inserted into bolt holes within a generator housing. The purpose of the masking fixture is to assist repair technicians in the application of epoxy on the exposed surfaces of the generator housing by masking those areas that the epoxy should not be applied to. The essential character of the masking fixture is imparted by the plastic components, which greatly exceed the aluminum ring in value. The applicable subheading for the masking fixture kit will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem. The kit may be imported from various countries. The rate of duty provided above applies to this item when it is made in a country with which the United States has Normal Trade Relations. 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
More rulings on the same tariff codes
The tariff classification of a molded plastic change purse from China
The tariff classification of foam plastic shapes from China.
The tariff classification of percussion instrument stand parts from China
The tariff classification of heat protectors from Japan
The tariff classification of foam plastic shapes from China.
The tariff classification of perforated plastic sheet from China and woven polypropylene and woven polyethylene bags from Taiwan
The tariff classification of a plastic snack tray and a baby automobile mirror from China.
The tariff classification of a plastic toilet paper roller from Germany.
The tariff classification of foam plastic memo boards and foam plastic craft shapes from China.
The tariff classification of a coffin from Germany
Follow R04834
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.