CLA-2-39:OT:RR:NC:N4:415
Karen E. McLeod
A Safe, Inc.
400 North Zarfoss Drive
York, PA 17404
RE: The tariff classification of a plastic tool from the United Kingdom.
Dear Ms. McLeod,
In your letter dated June 22, 2023, you requested a tariff classification ruling.
An image was provided in lieu of a sample.
The product under consideration is described as a plastic barrier tool. It is used to tighten pins that lock couplings into pedestrian guard rails and specific pins that lock caps onto traffic posts. You indicate that this tool only fits these pins and is not intended for any other use. Further, per your correspondence, these tools are made wholly of polypropylene plastic.
In your submission, you questioned whether this tool is appropriately classified under either heading 3925 or 3926. We note that the tool is not included in the list of articles of heading 3925 as specified in chapter 39 note 11. As such, it would fall under heading 3926.
As this plastic barrier tool would be considered an article of plastic, and as it is not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division