CLA-2-39:OT:RR:NC:N4:415
Jim Alberdi
A.J. Arango, Inc.
1516 East 8th Avenue
Tampa, FL 33605
RE: The tariff classification of a plastic screen from China.
Dear Mr. Alberdi:
In your letter dated July 8, 2024, you requested a tariff classification ruling on behalf of your client, JSN Master Distributors, LLC.
The product under consideration is described in your submission as a polyvinyl chloride (PVC) plastic covered/coated fiberglass screen. You indicate it is 75 percent plastic and 25 percent fiberglass. It is intended to be used for screen enclosures like swimming pool cages. Your submission states it will come in a width ranging from 36 inches to 132 inches and the standard roll length will be 100 feet.
In your request, you state that you believe this product is appropriately classified under Heading 5903. We disagree and point to Chapter 59 Note 1 which excludes this material from consideration under this chapter. Rather, we find this screen similar to the product described in New York ruling M80506, dated March 15, 2006. As such, we will also classify this product under Heading 3926.
As this PVC plastic covered/coated fiberglass screen would be considered an article of plastic, and as it is not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9989, 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9989, 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 3926.90.9989, 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, including information on exclusions and their effective dates, 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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