CLA-2-39:OT:RR:NC:N1:137
John Foote
Kelley Drye & Warren LLP
3050 K Street NW
Washington, District of Columbia 20007
RE: The tariff classification of polyvinyl chloride (PVC) composite door frame pieces from China
Dear Mr. Foote:
In your letter dated March 15, 2021 you requested a tariff classification ruling, on behalf of your client Worldwide Door Components, Inc.
The merchandise at issue is a product known as the 4ever Frame. The 4ever Frame is produced from an extrusion of PVC composite which is PVC material combined with calcium carbonate and wood sawdust filler. The frame components are further worked prior to importation. The 4ever Frame is imported in disassembled form, with a complete frame consisting of two door jambs and a header.
The applicable subheading for the PVC composite door frame pieces will be 3925.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders’ ware of plastics, not elsewhere specified or included: doors, windows and their frames and thresholds for doors: doors and door frames. The general rate of duty will be 5.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3925.20.0010, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3925.20.0010, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division