CLA-2-39:OT:RR:NC:N4:415
Thomas A. Sollars
Perfecta Solutions, LLC
3351 South Horizon Place
Chandler, AZ 85248
RE: The tariff classification of a plastic spacer from China.
Dear Mr. Sollars:
In your letter dated July 16, 2024, you requested a tariff classification ruling.
Production specifications were provided in lieu of a sample.
The product under consideration is described as a bucket spacer. It designed to keep plastic buckets, as commonly found at home improvement stores, from locking together. The spacer is shaped roughly like a table with four legs. It is large enough to fit inside a five-gallon bucket and is tall enough to keep a nested bucket from fully seating and becoming stuck inside the other buckets.
You suggest classification of this article in subheading 3923.90.0014, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Heading 3923 provides for articles for the conveyance and packing of goods. The item under consideration is described as a bucket spacer which is designed to prevent nested buckets from becoming stuck together. Therefore, this product is precluded from classification within this heading.
As this bucket spacer 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, 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