CLA-2-39:OT:RR:NC:N4:421
Mr. Rajiv Toprani
KT America Corporation
2650 US Highway 130, Suite I
Cranbury, NJ 08512
RE: The tariff classification of extruded polyethylene mesh from India
Dear Mr. Toprani:
In your letter dated September 18, 2009, you requested a tariff classification ruling.
The sample provided with your letter, identified as item KT27, consists of extruded mesh made of high density polyethylene that will be used to protect nurseries, vineyards and orchards from birds. The product is available in a variety of dimensions, such as 7 feet by 10 feet, 7 feet by 20 feet, 14 feet by 14 feet and 14 feet by 45 feet, with each piece packed in a polybag. The mesh is produced in a continuous extrusion process and is not made from pre-existing filaments. The open spaces in the sample mesh measure approximately 1 inch by 1 ½ inches.
The applicable subheading for the extruded polyethylene mesh will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
Articles classifiable under subheading 3926.90.9980, HTSUS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”.
In the alternative, machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.5000, HTSUS. Upon compliance with the actual use requirements of Section 10.131-139 of the Customs Regulations, the polypropylene mesh would be classifiable in subheading 9817.00.5000, HTSUS, and would be free of duty.
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