CLA-2-39:OT:RR:NC:N4:421
Mr. Jeffrey Stapleton
M.E. Dey & Co., Inc.
700 W. Virginia, Suite 300
Milwaukee, WI 53204-1539
RE: The tariff classification of corner guards
Dear Mr. Stapleton:
In your undated letter, received in this office on December 11, 2012, on behalf of InPro Corporation, Wisconsin, you requested a tariff classification ruling.
The two samples provided with your request are described as corner guards used to protect interior wall corners of buildings from damage caused by pedestrian traffic, particularly in settings where impact from carts, wheelchairs, beds or luggage could damage the drywall. The guards are made from extruded polyvinyl chloride and are in the form of L-shaped profiles, with each leg measuring 1 ½ inches. The L-shaped cross-section is uniform throughout the length. The sample profiles have internal angles of 90 degrees, but are also available with angles of 135 degrees. The profiles are available in different lengths and widths, with either smooth or textured surfaces, and with or without adhesive tape. One of the samples has a strip of adhesive tape along each interior surface. The adhesive is protected with a peel-off paper backing, and provides a simple means of securing the guard to the wall corner.
You suggest classification of the corner guards as profile shapes in heading 3916 of the Harmonized Tariff Schedule of the United States (HTSUS), but question whether the presence of the adhesive impacts the classification of the product. The Explanatory Notes to the Harmonized Commodity Description and Coding System constitute the official interpretation of the Harmonized Tariff Schedule at the international level. The Explanatory Notes to heading 3916 state that profile shapes with an adhesive surface remain classified in heading 3916.
The rate of duty provided below is the rate applicable to the product when imported from countries with which the United States had Normal Trade Relations.
The applicable subheading for the corner guards, whether smooth or textured, and whether with or without adhesive tape, will be 3916.20.0091, 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 polymers of vinyl chloride…other. The general 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