CLA-2-39:OT:RR:NC:N4:421
Mr. Arthur F. Lentz
Lucia M. Lentz Customhouse Broker, Inc.
2252 A Landmeier Road
Elk Grove Village, IL 60007
RE: The tariff classification of corrugated panels from Vietnam
Dear Mr. Lentz:
In your letter dated March 5, 2012, on behalf of Procon Pacific LLC, you requested a tariff classification ruling.
A sample was provided with your letter and is being returned as you requested. The product is a panel composed of polypropylene plastic that will measure 14 inches in width by 41 inches in length in its imported dimensions. It is manufactured in an extrusion process and has a cross section that resembles corrugated cardboard. The complex cross section is uniform throughout the length of the panel. After importation the panels will be folded, glued and inserted into the bottom corners of bulk bags to act as a pallet. The pallet is said to be used as an environmentally responsible alternative to wood pallets.
You suggest classification in subheading 3921.90.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plastic sheets of cellular construction. However, the panels do not meet the definition of plastic sheets and plates of headings 3920 and 3921 provided in legal note 10 of chapter 39 of the HTSUS. The Explanatory Notes to the Harmonized Commodity Description and Coding System constitute the official interpretation of the HTSUS at the international level. Cellular plastics are defined in the Explanatory Notes to chapter 39 as including foam plastics, expanded plastics and microporous or microcellular plastics. They are described in those notes as being formed in a variety of methods, such as incorporating a gas into plastics, mixing plastics with hollow micro-spheres, sintering granules of plastics and mixing plastics with water or solvent-soluble materials which are leached out of plastics leaving voids. Cellular plastics do not include articles such as this twin-wall panel that incorporates channels that run the length of the product and that are formed by the extrusion die. Extruded profile shapes that are not further worked are provided for in heading 3916 of the HTSUS.
The applicable subheading for the extruded corrugated panels will be 3916.90.5000, HTSUS, which provides for monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: of other plastics: other: other. The rate of duty will be 5.8 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,
Thomas J. Russo
Director
National Commodity Specialist Division